Considering Market Features in Latin America as Part of a Transfer Pricing Analysis

Journal
Katz, H.; Gonzalez, M.J.; Martinez, A.
International
International Transfer Pricing Journal 2014 (Volume 21), No. 2
PriceUSD 45

With a focus on comparing circumstances in OECD and Latin American countries, the authors consider the OECD Revised Discussion Draft on Transfer Pricing of Intangibles and “other market features” as part of a transfer pricing analysis.