The Transfer Pricing Aspects of Cross-Border Performance Guarantees

Journal
Author
Deshpande, G.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers the transfer pricing aspects of cross-border performance guarantees and the various issues to which the payment of fees associated with such guarantees give rise.