《TAXATION OF INTERCOMPANY TRANSACTIONS IN SELECTED COUNTRIES IN EUROPE AND USA》求取 ⇩

Introduction8

Ⅰ. Basis in Law9

Ⅱ. OECD/EEC Influence29

Ⅲ.Influence in Europe of US Regulations under Internal Rev-enue Code Sec.482 and Pressures Imposed by IRS41

Ⅳ. Positions and Attitudes of Tax Authorities in the Area Today44

Ⅴ. Intercompany Pricing of Merchandise52

Ⅵ. Intercompany Services62

Ⅶ.Intercompany Use of Intangibles71

Ⅷ.Intercompany Use of Tangibles81

Ⅸ. Intercompany Financing85

Ⅹ. Cost-sharing Arrangements97

ⅩⅠ. Effect of Adjustments Made by Authorities - Assessments and Penalties105

ⅩⅡ.Exchange Control Related to Intercompany Transactions115

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