Business restructuring is under the transfer pricing spotlight
November 18, 2008
Batanayi Katongera of Thomson Reuters warns corporations everywhere that business restructurings are under more scrutiny than ever before in light of the OECD discussion draft on the topic.
Most businesses will undergo some form of restructuring during their lifetime. The underlying incentives for such restructurings vary and may influence the timing of such an exercise; however the overall profit motive remains consistent (whether from a group or individual entity perspective).
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