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ARTICLES
INTRA-COMPANY PRICING WITHIN THE EUROPEAN UNION Europe at arm's length from global developmentsThis study is focused on the issue of transfer pricing within the EU(*). However, because it would not be wise to ignore the global developments in the field some issues are not considered in isolation. After outlining the global transfer pricing concern (Chapter 1) the study goes on to analyse the problematic of the European approach (Chapter 2). Chapter 3 is a challenge to the arm's length principle as a way to tackle transfer pricing problems in a global economy. The alternative method is presented in Chapter 4 as well as the way it has been used in the U.S. Finally the study aims to conclude that the alternative methods have a better potential for a Single Market...
(*) EU = European Union
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