International - Resale Price and Cost-Plus Methods: The Expected Arm’s Length Space of Coefficients
- A. Rombolotti; P. Schipani
- International Transfer Pricing Journal, 2012 (Volume 19), No 3
- 7 May 2012
In this article, the resale price and cost-plus methods are considered from the perspective of the manufacturer and the seller, and it will be shown that these two perspectives, in fact, lead to one single framework underlying the setting of transfer prices.