Report of EU Joint Transfer Pricing Forum on Cost Contribution Arrangements on Services Not Creating Intangible Property
Journal
Country
International
Published Date
Issue
International Transfer Pricing Journal 2013 (Volume 20), No. 3
Document
The EU JTPF published the final version of its Report on Cost Contribution Arrangements on Services Not Creating Intangible Property on 7 June 2012. This article analyses that report and views it from a critical perspective.