Korde, Ajit
Foreign exchange fluctuation and computation of the profit level indicator conflict between principles of acounting and transfer pricing Electrónico / Ajit Korde .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
This article discusses the issue as to whether foreign exchange gain or loss should be considered when computing the profit level indicator of thetested party and of comparable companies. The author concludes that it might bebetter to not include foreign exchange fluctuation in this computation because of the conflict between accounting principles and transfer pricing principles.
PRECIOS DE TRANSFERENCIA
DIVISAS
CAMBIO EXTERIOR
INDIA
International Transfer Pricing Journalv. 24, n. 1, January - February 2016
Foreign exchange fluctuation and computation of the profit level indicator conflict between principles of acounting and transfer pricing Electrónico / Ajit Korde .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
This article discusses the issue as to whether foreign exchange gain or loss should be considered when computing the profit level indicator of thetested party and of comparable companies. The author concludes that it might bebetter to not include foreign exchange fluctuation in this computation because of the conflict between accounting principles and transfer pricing principles.
PRECIOS DE TRANSFERENCIA
DIVISAS
CAMBIO EXTERIOR
INDIA
International Transfer Pricing Journalv. 24, n. 1, January - February 2016