Practical Application of the Guidance on Low-Value-Adding Services – Case Study

Type

Journal

Author

Benz, A.

Country

International

Published Date

February 4, 2021

Issue

International Transfer Pricing Journal 2021 (Volume 28), No. 2

DOI

https://doi.org/10.59403/10z2m50

Document

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The application of the OECD guidance on low-value-adding services is shown in a practical example of an intra-group service center.