000 | 00891nab#a2200217#c#4500 | ||
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003 | IEF | ||
005 | 20180219165213.0 | ||
008 | 170530s2017 NLD|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aBhatnagar, Vatika _964365 |
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245 |
_aAppropriate application of the Berry ratio as a profit level indicator _cVatika Bhatnagar _hElectrónico |
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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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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 |
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942 | _cART | ||
942 | _z148038 | ||
999 |
_c95530 _d95530 |