On p. 981, Chassy et al. remark that it is “not possible” for me to have obtained Roundup Ready (RR) line 40.3.2 soybeans from the Netherlands supplier of Archer Daniels Midland (ADM; Decatur ...

In this fifth article of a multi-part series comparing US and Dutch transfer pricing methodologies, Patrick Beattie presents a primer on US advance pricing agreements.