14.07.2017
Other opportunities
Download Print

Risk analysis (4/6): taking risks under contract and their functional analysis (2/28/17)

This article explores Step 4 of risk analysis according to the OECD’s BEPS commentaries, namely how to determine whether the actual apportionment of risks in a transaction matches the findings of Steps 1–3.

Share the article

If you have any comments on this article please email them to lv_mindlink@pwc.com

Ask question