Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
A basic transfer pricing model may be the fairest approach, says Sara Luder
What needs to change, asks Cym H. Lowell
Martin Zetter reports on a recent OECD working party meeting