Safe at Last? Transfer Pricing Safe Harbors on the Horizon

Bloomberg BNA
Excerpt taken from the article

[Patricia Gimbel Lewis] builds on a 2011 article advocating wider use of safe harbors, exploring past
resistance to those mechanisms and analyzing the Organization for Economic Cooperation
and Development's June 6 draft, which not only endorses the simplification measures but
sets forth three sample memoranda that countries may use to negotiate bilateral safe harbors
for specific services.

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This article was published in Bloomberg BNA's Tax Management Transfer Pricing Report, Vol. 21 No. 9, 9/6/2012. Copyright © 2012 by The Bureau of National Affairs, Inc.


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