Application of the cost-plus method

Journal
Cunningham, W.T.
Ireland
International Transfer Pricing Journal 1999 (Volume 6), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Part of a comparative survey examining the application of the cost-plus method. The two main issues are the determination of the margin and the determination of the cost basis. This issue contains reports on Belgium, Ireland, the United Kingdom and the United States.