Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing
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The work Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing
Resource Information
The work Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing
- Language
- eng
- Summary
- This article discusses the issue as to whether foreign exchange gain or loss should be considered when computing the profit level indicator of the tested party and of comparable companies. The author concludes that it might be better to not include foreign exchange fluctuation in this computation because of the conflict between accounting principles and transfer pricing principles
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 1 ; p. 37-41
- Geographic coverage
- Asia
- Language note
- English
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Context of Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricingWork of
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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/resource/1od5plSmHh8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/1od5plSmHh8/">Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing</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>
