| 000 | 01265nab#a2200229#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20220802124850.0 | ||
| 008 | 170529s2016 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aBilaney, Sunny Kishore _959906 |
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| 245 |
_aInterplay between ratio analysis techniques and transfer pricing _c SunnyKishore Bilaney _hElectrónico |
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| 260 | _c2016 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
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| 650 | 4 |
_aINDICADORES _947470 |
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| 520 | _aMargin-based analysis under transfer pricing involves the use of various profit level indicators or ratios. Thus, understanding of ratio analysis techniques plays an important role in transfer pricing analysis. There are certain ratios which - although very useful - are not frequently used by transfer pricing practitioners, namely the Altman Z-score ratio, the Berry ratio, the operating profit to value added expenses ratio and so on. This article discusses usageand applicability of such uncommon ratios in transfer pricing analysis. | ||
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
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| 942 | _cART | ||
| 942 | _z148023 | ||
| 999 |
_c27295 _d27295 |
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