The Resource Distribution hubs, sandwich transactions, and the co-distribution model

Distribution hubs, sandwich transactions, and the co-distribution model

Label
Distribution hubs, sandwich transactions, and the co-distribution model
Title
Distribution hubs, sandwich transactions, and the co-distribution model
Creator
Subject
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
Instantiates
Publication
Label
Distribution hubs, sandwich transactions, and the co-distribution model
Publication

Library Locations

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