- Droit Fiscal
- transfer pricing , entreprise multinationale , principe de pleine concurrence , transfert , droit fiscal
Andersen News
Depending on the given tax jurisdiction, if there is qualified ownership or control between enterprises belonging to a Multi-National Enterprise (MNE), the arm's-length principle (ALP) kicks-in to determine proper transfer prices in cross-border intra-group transactions.
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Leo Peeters
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