000			01847nab a2200265 c 4500
999			_c144824 _d144824
003			ES-MaIEF
005			20220802124859.0
007			ta
008			211011t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aBilaney, Sunny Kishore _959906
245		0	_aComparability analysis for contract manufacturing arrangement _helectrónico _bthe problem of comparing a limited risk entity with an entrepreneur! _c Sunny K. Bilaney
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aA comparability analysis is the cornerstone for the application of the arm's length principle. The identification of potential comparables must be made with the objective of finding the most reliable comparable while keeping in mind that such comparables will not always be perfect. When it comes to identifying comparables for an intercompany contract manufacturing arrangement - a limited risk arrangement in the value chain of a multinational enterprise - it is typically compared with third-party contract manufacturers, which are essentially entrepreneurs. Such a comparison, without an appropriate comparability adjustment, will not result in a correct conclusion on the arm's length nature of the intercompany arrangement. In this article, the author explains why such a comparison is superficial and how the reliability and quality of the comparability analysis can be improved.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_944121 _aFABRICACION
650		4	_948598 _aCONTRATOS
650		4	_944020 _aEVALUACION
650		4	_954507 _aEMPRENDEDORES
773	0		_9165891 _oITPJ/2021/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 4, 2021, p. 232-236
942			_cRE