Transfer Pricing Litigation: A Comparative Study of Fourteen Countries

Journal
Vollebregt, H.A.; Kühnlein, C.; Mitra, R.K.; Perez Delgadillo, K.; Portela, D.; Ossi, G.J.; James, L.; Thomas, R.; Vanwelkenhuyzen, T.; Purdy, E.J.; Ling Ong, A.; Hublot, M-L.; An, H.; Wiewiórka, P.
International
International Transfer Pricing Journal 2011 (Volume 18), No. 2
PriceUSD 45

During the PwC global transfer pricing conference in Budapest in October 2010, PwC practitioners debated with the tax directors of international companies on litigation as a possible way of settling disputes with tax authorities. This article considers the many differences among the countries represented, and notes that some of these differences were indeed unexpected.