In this week's video we look at the international transfer pricing and tax aspects of the 2023 3M decision. We compare the US 7 step test for foreign government policies with regard to payments with the OECD TPG and draw some parallels.

   • 3M Company v Commissioner US 2023  Do...  

Want to learn more about International corporate income tax or Transfer pricing? See    • CIOT ADIT International tax and trans...   and our courses at https://bettertax.info. For more detail on our international tax course see    • International tax course overview  , for transfer pricing see    • Transfer pricing course overview  

Decision