The Resource A comprehensive look at the Berry ratio in transfer pricing

A comprehensive look at the Berry ratio in transfer pricing

Label
A comprehensive look at the Berry ratio in transfer pricing
Title
A comprehensive look at the Berry ratio in transfer pricing
Creator
Subject
Language
eng
Summary
The authors examine the application of profit-based methods to prove the arm's-length principle in transfer pricing analyses, particularly the comparable profits method and the transactional net margin method, as applied in the United States and other OECD countries
Citation source
In: Tax notes international. - Arlington. - Vol. 40 (2005),
http://library.link/vocab/creatorName
  • Przysuski, M
  • Lalapet, S
Language note
English
http://library.link/vocab/subjectName
  • profit methods
  • comparable profits method
  • transactional net margin method
  • arm's length principle
  • transfer pricing
  • Berry ratio
Label
A comprehensive look at the Berry ratio in transfer pricing
Instantiates
Publication
Label
A comprehensive look at the Berry ratio in transfer pricing
Publication

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