The Resource Distribution hubs, sandwich transactions, and the co-distribution model
Distribution hubs, sandwich transactions, and the co-distribution model
Resource Information
The item Distribution hubs, sandwich transactions, and the co-distribution model represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Distribution hubs, sandwich transactions, and the co-distribution model represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Transfer pricing for distribution hubs is an important issue receiving only a modest amount of attention in the literature. This article extends an illustration of the audit risk noted by Steven D. Harris and Atsuko Kamen. It applies the co-distribution model suggested by Brad Rolph to this illustration and discusses potential benchmarking for the co-distribution model. Finally, it notes a potential operational transfer pricing issue involving the difference between targeting gross margins versus operating margins
- Language
- eng
- Label
- Distribution hubs, sandwich transactions, and the co-distribution model
- Title
- Distribution hubs, sandwich transactions, and the co-distribution model
- Language
- eng
- Summary
- Transfer pricing for distribution hubs is an important issue receiving only a modest amount of attention in the literature. This article extends an illustration of the audit risk noted by Steven D. Harris and Atsuko Kamen. It applies the co-distribution model suggested by Brad Rolph to this illustration and discusses potential benchmarking for the co-distribution model. Finally, it notes a potential operational transfer pricing issue involving the difference between targeting gross margins versus operating margins
- Citation source
- In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 10 ; p. 37-44
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- distribution centre
- Label
- Distribution hubs, sandwich transactions, and the co-distribution model
- Label
- Distribution hubs, sandwich transactions, and the co-distribution model
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Distribution-hubs-sandwich-transactions-and-the/QRKPqEmK4r8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Distribution-hubs-sandwich-transactions-and-the/QRKPqEmK4r8/">Distribution hubs, sandwich transactions, and the co-distribution model</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Distribution-hubs-sandwich-transactions-and-the/QRKPqEmK4r8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Distribution-hubs-sandwich-transactions-and-the/QRKPqEmK4r8/">Distribution hubs, sandwich transactions, and the co-distribution model</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
