The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard
This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent de...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2009
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7492 |