The Resource Transfer pricing: cost plus what? Proposal for a practical and fair arm's length remuneration for manufacturing entities within a multinational group of companies

Transfer pricing: cost plus what? Proposal for a practical and fair arm's length remuneration for manufacturing entities within a multinational group of companies

Label
Transfer pricing: cost plus what? Proposal for a practical and fair arm's length remuneration for manufacturing entities within a multinational group of companies
Title
Transfer pricing: cost plus what? Proposal for a practical and fair arm's length remuneration for manufacturing entities within a multinational group of companies
Creator
Subject
Summary
The article outlines several of the current problems in the application of the traditional cost-plus margin method. On the basis of a recently introduced performance evaluation method (commonly referred to as Economic Value Added, or EVA), the authors present a proposal for a new yardstick in computing the taxable income of manufacturing entities within a multinational group of companies
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 5 (1998),
http://library.link/vocab/creatorName
  • Gygax, M.F
  • Douvier, P-J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cost plus method
Label
Transfer pricing: cost plus what? Proposal for a practical and fair arm's length remuneration for manufacturing entities within a multinational group of companies
Instantiates
Publication
Label
Transfer pricing: cost plus what? Proposal for a practical and fair arm's length remuneration for manufacturing entities within a multinational group of companies
Publication

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