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Adjusted cost of goods sold as a proxy for related party purchases in transfer pricing

by Ednaldo Silva, Ph.D.
Adjusting cost of goods sold (COGS) to remove the effect of one-year change in inventories is important to determine the arm’s length gross profits of intercompany (related party)  . . .

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February 22018 IIEL-ITPF International Tax Conference: Can an Internationally Competitive Tax System Protect Its Tax Base? Washington, DC
February 19--22

TP Minds Americas

Miami, Florida USA
March 19Meeting of G20 Finance Ministers and Central Bank GovernorsBuenos Aires, Argentina
March 19--22

TP Minds International

London, England
April 20Meeting of G20 Finance Ministers and Central Bank GovernorsWashington, DC USA
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Transfer Pricing and the Arm’s Length Principle After BEPS

by Richard Collier and Joseph L Andrus

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What’s Next

February 22018 IIEL-ITPF International Tax Conference: Can an Internationally Competitive Tax System Protect Its Tax Base? Washington, DC
February 19--22

TP Minds Americas

Miami, Florida USA
March 19Meeting of G20 Finance Ministers and Central Bank GovernorsBuenos Aires, Argentina
March 19--22

TP Minds International

London, England
April 20Meeting of G20 Finance Ministers and Central Bank GovernorsWashington, DC USA
Add Your Event