000 00891nab#a2200217#c#4500
003 IEF
005 20180219165213.0
008 170530s2017 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aBhatnagar, Vatika
_964365
245 _aAppropriate application of the Berry ratio as a profit level indicator
_cVatika Bhatnagar
_hElectrónico
260 _c2017
500 _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
650 4 _aPRECIOS DE TRANSFERENCIA
_948095
520 _aThe 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.
773 0 _tInternational Transfer Pricing Journal
_gv. 24, n. 1, January - February 2016
942 _cART
942 _z148038
999 _c95530
_d95530