Danny Beeton, a managing director in Duff & Phelps' European transfer pricing practice, provides perspectives to detailed practical guidance on technical transfer pricing issues. In the March 2017 issue, topics covered include:
- The extent a multinational enterprise's intra-group contracts are respected for transfer pricing purposes
- How much emphasis is placed on related-party agreements as part of a taxpayer's transfer pricing documentation
- What content is expected to be found in related-party agreements
- The extent taxpayers can be held to their related-party agreements, even if they are not in line with normal commercial arrangements or economic reality
