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International - Possible Application of the Berry Ratio for the Distribution Function in the Consumer Electronics Industry in Europe

C.J.E.A. Sporken; M.A. Midzio; A. Loh; M. Wenke
International Transfer Pricing Journal, 2010 (Volume 17), No 4
11 June 2010
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 consumer electronics industry, including a broad field of electronics that includes devices such as TVs, radios, mobile phones, hi-fi stereos, home theatres, handheld and software-based games and Internet appliances.
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