000			01340nab a2200229 c 4500
999			_c149769 _d149769
003			ES-MaIEF
005			20240919142643.0
007			ta
008			240909s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
041			_aeng
100	1		_968076 _aHughes, Andrew
245	1	0	_aTransfer pricing benchmark _b2024 North American healthcare distribution _c by Andrew Hughes
260			_c2024
520			_aAndrew Hughes is an economist specializing in transfer pricing and valuation. He is based in Brussels. In this article, part of a series providing transfer pricing benchmarks that can be replicated by practitioners using readily available public data, Hughes considers a North American healthcare distribution benchmark for transfer pricing. The author has also published a full-length benchmark that includes all the details of a traditional transfer pricing benchmark. The author has also published a full-length benchmark that includes all the details of a traditional transfer pricing benchmark.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947470 _aINDICADORES
650		4	_925728 _aAMERICA DEL NORTE
650		4	_948380 _aSEGUROS DE SALUD
773	0		_9172011 _oOP 138-Bis/2024/114/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 1, April 1 2024, p. 91-94
942			_cART