Transfer Pricing (June 2007)

Main

Editorial

Introduction

OECD's authorised approach presents challenges

Report gives banks risk-transfer opportunities

How US services rules affect non-US taxpayers

How earn-out clauses can shift risks

When risks go bad: the television set sector

Past losses, future profits and the annual audit

APAs: an efficient vehicle for the auto industry

Opportunities and risks in emerging markets

Definition of transactions open to debate

Financial reporting may create transfer-pricing issues

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Editorial

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