Outcome Testing: Why Year-End Adjustments Cannot Be the First Choice to Bring Intercompany Margins to an Arm’s Length Level

Schoeneborn, F.

Outcome Testing: Why Year-End Adjustments Cannot Be the First Choice to Bring Intercompany Margins to an Arm’s Length Level

Journal

Author

Schoeneborn, F.

Country

International

Published Date

22 April 2015

Issue

International Transfer Pricing Journal 2015 (Volume 22), No. 3

DOI

https://doi.org/10.59403/1gk38mf

Document

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This article provides insights on year-end adjustments from a practitioner perspective and illustrates why such adjustments cannot be the preferred solution for multinational enterprises.

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Outcome Testing: Why Year-End Adjustments Cannot Be the First Choice to Bring Intercompany Margins to an Arm’s Length Level