| 000 | 01227nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219152840.0 | ||
| 008 | 170530s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aKorde, Ajit _958701 |
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| 245 |
_aForeign exchange fluctuation and computation of the profit level indicator _b conflict between principles of acounting and transfer pricing _c Ajit Korde _hElectrónico |
||
| 260 | _c2017 | ||
| 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 |
_aDIVISAS _942811 |
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| 650 | 4 |
_aCAMBIO EXTERIOR _933503 |
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| 650 | 4 |
_aINDIA _945694 |
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| 520 | _aThis 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. | ||
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 24, n. 1, January - February 2016 |
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| 942 | _cART | ||
| 942 | _z148040 | ||
| 999 |
_c27367 _d27367 |
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