The Resource Profitability of limited-function distributors : cases show confusion by IRS, CRA over profit-level indicators

Profitability of limited-function distributors : cases show confusion by IRS, CRA over profit-level indicators

Label
Profitability of limited-function distributors : cases show confusion by IRS, CRA over profit-level indicators
Title
Profitability of limited-function distributors : cases show confusion by IRS, CRA over profit-level indicators
Creator
Subject
Language
eng
Summary
This article describes approaches to determining the profitability of limited-function distributors taken by both the Internal Revenue Service and the Canada Revenue Agency in various cases, including a dispute in which the IRS won despite its "flawed" position and the CRA's use of the net cost plus
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2014),
http://library.link/vocab/creatorName
McClure, J.H
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • profit level indicators
  • Berry ratio
  • case law
Label
Profitability of limited-function distributors : cases show confusion by IRS, CRA over profit-level indicators
Instantiates
Publication
Label
Profitability of limited-function distributors : cases show confusion by IRS, CRA over profit-level indicators
Publication

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