Designing a dynamic global transfer pricing policy
April 14, 2010
Batanayi Katongera of Olswang explores the practicalities of designing and implementing a dynamic global transfer pricing policy document.
As transfer pricing documentation becomes more complex and extensive across jurisdictions, many multinational enterprises (MNEs) are beginning to see the benefits of having a central transfer pricing policy document as a blueprint for the various global operations as well as a mechanism for better aligning transfer pricing positions across business units.
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