Provision of services under the U.S. transfer pricing rules

Journal
Giannattasio, B.
International Transfer Pricing Journal 1999 (Volume 6), No. 4
PriceUSD 45

Discussion of selected issues concerning the treatment of intra-company services under the US transfer pricing regime. Includes a discussion of the unique transfer pricing issues raised by intra-company services, the use of comparables and documentation requirements.