目次

1 The Arm’s Length Principle: Between Legal Fiction and Economic Reality Raffaele Petruzzi 2 Risks Redefined in Transfer Pricing Post-BEPS Sébastien Gonnet 3 Transfer Pricing Aspects of Intangibles: The License Model J. Scott Wilkie 4 Transfer Pricing Aspects of Intangibles: The Cost Contribution Arrangement Model Yariv Brauner 5 Interest Deductions and Transfer Pricing Aspects of Intra-Group Financing Antonio Russo 6 Transfer Pricing Aspects of Low Value-Adding Services Guglielmo Maisto 7 Commissionaire Arrangements/Low Risk Distributors and Attribution of Profits to Permanent Establishments Giammarco Cottani 8 Transfer Pricing and Documentation Requirements Christian Kaeser & Sven Bremer