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International - Possible Application of the Berry Ratio for the Distribution Function in the Chemical Industry

Country:
International
Author:
A. Hickman; E. Sporken; M.A. Midzio
Issue:
International Transfer Pricing Journal, 2010 (Volume 17), No 1
Published:
18 December 2009
This article outlines the possibilities that exist in the United Kingdom, the Netherlands, Germany, France and Italy for taxpayers to apply the Berry ratio as a reliable profit level indicator in determining the arm’s length remuneration paid by a manufacturer to local distributors for services rendered. The authors reconsider how remuneration is calculated for distributors in the chemical industry, particularly those trading in commodity, as opposed to specialty, chemicals.
 
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