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International - Capital Adjustments in Transfer Pricing Analysis: OECD Example of Working Capital Adjustments

Country:
International
Author:
T. Bittner; A.-K. Jann
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 1
Published:
22 December 2010
This article briefly describes the concept of capital adjustments, and introduces the OECD capital adjustment calculation example. The strengths and weaknesses of the OECD example are considered in comparison to other capital adjustment approaches.
 
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