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Transfer Pricing (May 2012)
Main
Editorial
OECD: How the OECD has passed on the intangibles baton
Taxpayer’s view: Transfer pricing in financial services
Global: A wave of uncertainty: Transfer pricing risk in the 21st century
Germany: Hypothetical arm’s-length testing and intellectual property
Hungary: Advance pricing arrangements in Hungary
Indonesia: Transfer pricing in Indonesia: A whole new ball game
Luxembourg: Luxembourg as an investment centre
Russia: Overview of Russia's new transfer pricing rules
South Africa: The new South African transfer pricing rules may be risky
Taiwan: Self-initiated transfer pricing adjustments in Taiwan
UK CFC changes: Extension of transfer pricing principles
US: US developments aimed at efficiency
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