Transfer Pricing Aspects of Central Purchasing

Journal
Bonekamp, M.; Dijkman, J.
International/Netherlands
International Transfer Pricing Journal 2014 (Volume 21), No. 3
PriceUSD 45

The authors discuss recent developments, including the 2013 Dutch Transfer Pricing Decree and work by the OECD, and how these may impact the transfer pricing policies of multinational enterprises with a central purchasing function.