The Transfer Pricing Show

Benefit Test 2.0: Same Rules, Better Examples


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Review of the OECD 's draft rewrite of Chapter VII on intra-group services,. The but the biggest story isn't new rules—it's better examples. In this episode, we break down the consultation draft's treatment of expected benefits, failed ERP and SAP implementations, shareholder activities, duplication, pass-through costs, and method selection.

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The Transfer Pricing ShowBy Josh Post