The Resource A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case

A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case

Label
A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
Title
A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
Creator
Subject
Language
eng
Summary
This article examines the application of the comparable profits method by Chainbridge Software, a contractor for the District of Columbia, in a pending case involving BP Products North America and faults the contractor for failing to isolate the key transaction, for using the comparable profits method rather than the comparable uncontrolled price method, and for a poor selection of comparables
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2013),
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • comparable profits method
  • case law
  • intercompany transaction
  • mining industry
  • arm's length principle
Label
A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
Instantiates
Publication
Label
A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
Publication

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