The Resource Possible application of the Berry ratio for the distribution function in the chemical industry

Possible application of the Berry ratio for the distribution function in the chemical industry

Label
Possible application of the Berry ratio for the distribution function in the chemical industry
Title
Possible application of the Berry ratio for the distribution function in the chemical industry
Creator
Subject
Language
eng
Summary
This article outlines the possibilities that exist in the United Kingdom, the Netherlands, Germany, France and Italy for taxpayers to apply the Berry ratio as a reliable profit level indicator in determining the arm's length remuneration paid by a manufacturer to local distributors for services rendered. The authors reconsider how remuneration is calculated for distributors in the chemical industry, particularly those trading in commodity, as opposed to specialty, chemicals
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 17 (2010),
http://library.link/vocab/creatorName
  • Hickman, A
  • Sporken, C.J.E.A
  • Midzio, M.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • Berry ratio
Label
Possible application of the Berry ratio for the distribution function in the chemical industry
Instantiates
Publication
Label
Possible application of the Berry ratio for the distribution function in the chemical industry
Publication

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