5Gregpru J.Ossi, Per Juvkam-Wold,Gregory Lubkin,and Nestor Maksymiuk, July 31 US Service Rules:The Final Road Map for Identifying, Allocating and Charging for Centralized Services,18 Transfer Pricing Report 1196, March 2010.
6OECD: Action Plan on base Erosion and Profit shifting, Action 10 - Other highrisk transactions,2013.
7Danny Oosterhoff. Multinational Organizations Face Transfer Pricing Audits across the Globe. Transfer Pricing Trends, Practices and Perceptions.
8Eric Elmlid, The Remuneration for Intra-group Services: A Study of Issues that have caused disagreements between taxpayers and tax authorities. Jonkoping University master thesis, 2009.
