The Resource Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income
Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income
Resource Information
The item Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income 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 Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income 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
- The scope of this analysis is to properly identify the transfer price in transfer of goods deriving from distribution arrangements. After an overview of types of distribution arrangements, it deals with the use of arm's length apportionments of income, transactional profit methods, and formulary apportionment of income in determining the transfer price of transactions deriving from distribution arrangements
- Language
- eng
- Label
- Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income
- Title
- Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income
- Language
- eng
- Summary
- The scope of this analysis is to properly identify the transfer price in transfer of goods deriving from distribution arrangements. After an overview of types of distribution arrangements, it deals with the use of arm's length apportionments of income, transactional profit methods, and formulary apportionment of income in determining the transfer price of transactions deriving from distribution arrangements
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- http://library.link/vocab/creatorName
- Franzé, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- transactional profit methods
- formulary apportionment
- Label
- Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income
- Label
- Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income
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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/Transfer-pricing-and-distribution-arrangements-/zl4AqwqYCmc/" 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/Transfer-pricing-and-distribution-arrangements-/zl4AqwqYCmc/">Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income</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="https://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/Transfer-pricing-and-distribution-arrangements-/zl4AqwqYCmc/" 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/Transfer-pricing-and-distribution-arrangements-/zl4AqwqYCmc/">Transfer pricing and distribution arrangements : from arm's length to formulary apportionments of income</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
