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Appropriate application of the Berry ratio as a profit level indicator Vatika Bhatnagar Electrónico

By: Bhatnagar, Vatika .

Material type: Article

ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA

In: International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: The author discusses the appropriate application of the Berry ratio as a profit level inductor. Guidance from the OECD, the United States, and Japan is considered, along with case law from Indian courts.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	ITPJ/2017/1-3 (Browse shelf)	Available		ITPJ/2017/1-3

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Previous	ITPJ/2017/1-11 Transfer pricing litigation trends and dispute resolution mechanisms	ITPJ/2017/1-12 Transfer pricing dispute resolution and mutual agreement procedures	ITPJ/2017/1-2 The BEPS report on risk allocation	ITPJ/2017/1-3 Appropriate application of the Berry ratio as a profit level indicator	ITPJ/2017/1-4 Witness testimony in transfer pricing litigation	ITPJ/2017/1-5 A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing	ITPJ/2017/1-6 Foreign exchange fluctuation and computation of the profit level indicator	Next

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The author discusses the appropriate application of the Berry ratio as a profit level inductor. Guidance from the OECD, the United States, and Japan is considered, along with case law from Indian courts.

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Biblioteca del Instituto de Estudios Fiscales

Appropriate application of the Berry ratio as a profit level indicator Vatika Bhatnagar Electrónico

By: Bhatnagar, Vatika.

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By: Bhatnagar, Vatika .