International - Appropriate Application of the Berry Ratio as a Profit Level Indicator
- V. Bhatnagar
- International Transfer Pricing Journal, 2017 (Volume 24), No 1
- 24 January 2017
The 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.