Transfer pricing when losses arise : Belgium

Journal
Verlinden, I.; Boone, P.; Devos, J.
International Transfer Pricing Journal 2002 (Volume 9), No. 4
PriceUSD 45

Part of a comparative survey on transfer pricing losses in Belgium and the United Kingdom, designed to explore the treatment of current economic difficulties (particularly losses arising from a variety of sources) within the transfer pricing world. The issues dealt with are: the selection of comparables, overall losses, local losses, inefficient management, and other issues.