An investor model for transfer pricing analysis

Journal
Soroka, I.
International Transfer Pricing Journal 2007 (Volume 14), No. 6
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This article presents an investor model for transfer pricing analysis as a potential alternative or secondary transfer pricing methodology. The theory behind the model is based on the assumption that a limited-risk entity should receive a return that is comparable to a risk-free return on invested capital adjusted for the risks assumed.