Transfer pricing and business restructuring : the choice of Hercules before the tax authorities

Journal
Bakker, A.J.; Cottani, G.
International Transfer Pricing Journal 2008 (Volume 15), No. 6
Format/Price
JournalUSD 45

This article discusses the drivers of business restructurings and the various business models. In addition, the possibilities of tax authorities for dealing with business restructurings are considered.