The Resource The Berry Ratio: why it should rarely be used
The Berry Ratio: why it should rarely be used
Resource Information
The item The Berry Ratio: why it should rarely be used 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 The Berry Ratio: why it should rarely be used 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
- This article discusses the limited number of cases where the Berry Ratio should be applied, further supporting Charles Berry's premise that the ratio should be applied as an exception and not as a rule. It defines the Berry Ratio, looks at the functional comparability and looks at the presence of intangibles
- Language
- eng
- Label
- The Berry Ratio: why it should rarely be used
- Title
- The Berry Ratio: why it should rarely be used
- Language
- eng
- Summary
- This article discusses the limited number of cases where the Berry Ratio should be applied, further supporting Charles Berry's premise that the ratio should be applied as an exception and not as a rule. It defines the Berry Ratio, looks at the functional comparability and looks at the presence of intangibles
- Citation source
- In: Transfer pricing international journal. - London. - Vol. 13 (2012),
- http://library.link/vocab/creatorName
- Hejazi, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- Berry ratio
- intangibles
- Label
- The Berry Ratio: why it should rarely be used
- Label
- The Berry Ratio: why it should rarely be used
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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/The-Berry-Ratio-why-it-should-rarely-be/ffOLUwrNL-g/" 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/The-Berry-Ratio-why-it-should-rarely-be/ffOLUwrNL-g/">The Berry Ratio: why it should rarely be used</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/The-Berry-Ratio-why-it-should-rarely-be/ffOLUwrNL-g/" 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/The-Berry-Ratio-why-it-should-rarely-be/ffOLUwrNL-g/">The Berry Ratio: why it should rarely be used</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>