The Resource Comparability adjustments in the absence of suitable local comparables in emerging and developing economies

Comparability adjustments in the absence of suitable local comparables in emerging and developing economies

Label
Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
Title
Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
Title variation
Comparability adjustments ... [1]
Creator
Subject
Language
eng
Summary
This series of two articles explores the options of improving comparability in cases where non-domestic comparables are used. This first article presents theoretical approaches. It first looks at principles and guidelines, and gives an overview of typical circumstances adjustments: (a) cost of capital adjustment, (b) working capital intensity adjustments, (c) other adjustments (accounting adjustments, economic cycle adjustment)
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
  • Gonnet, S
  • Starkov, V
  • Maitra, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing adjustment
  • comparability analysis
  • profit methods
  • comparable adjustable transaction method
Label
Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
Instantiates
Publication
Label
Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
Publication

Library Locations

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