1. but also arguing that human resources and knowledge management are the most important intangible resources of a MNE);ReAL Transfer Pricing: A New Paradigm for Transfer Pricing in Europe? TAX PLANNING INTERNATIONAL TRANSFER PRICING,2000
2. Annex to the OECD Transfer Pricing Guidelines
3. This approach differs from the traditional functional analysis approach at its extreme, which leads to an effort to seek remuneration for each function separately. Deloris Wright, an economist for the Australian Tax Office in Roche Products PTY Limited v. Commissioner of Taxation;AATA,2008
4. On Transfer Pricing Conceptual Thoughts on the Nature of the Multinational Firm
5. Why are Chinese subsidiaries always routine? This question is always on my mind," said Wang Xiaoyue, director of the anti-avoidance division of the International Taxation Department in China's State Administration of Taxation;Circular Guoshuifa;General Transfer Pricing Framework, BNA Transfer Pricing Forum,2008