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Returns on assets (ROA) an unreliable profit indicator

by Ednaldo Silva, Ph.D.
Returns on assets (ROA) are ill-defined and selection of this profit indicator in transfer pricing can lead to intractable controversy between the tax administration . . .

 

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What’s Next

October 3--5American Bar Association Section on Taxation Fall MeetingSan Francisco, CA USA
October 17G20 finance ministers and central bankers meetingWashington, DC USA
October 28--29American Bar Association Section on Taxation -- Philadelphia Tax ConferencePhiladelphia, PA USA
Nov. 13--14Zakat & Tax Conference 2019-
The General Authority of Zakat & Tax of Saudi Arabia
Riyadh, Saudi Arabia
Add Your Event

Expert Author Spotlight

Edland Graci

Edland Graci

Transfer Pricing Senior Associate at Duff & Phelps

Edland Graci is a senior associate in the Madrid office of Duff & Phelps’ Transfer Pricing practice.

He has been advising clients on transfer pricing in different jurisdictions and sectors. He has participated in numerous documentation and M&A projects, including intangible analyses and valuations.

Graduated in Law and Human Sciences, Edland holds a Master’s degree in International Taxation and an LL.M in International Law, Foreign Trade and International Relations. Edland is an ADIT qualification candidate as to be awarded by the UK’s Chartered Institute of Taxation.

Edland Graci
  • Firm name: Duff & Phelps, S.A.
  • Adress: Paseo de Recoletos 3, 2, 28004 Madrid, Spain
  • Website: www.duffandphelps.es
  • Phone: +34 659986968
OUR INTERNATIONAL TAX AND TRANSFER PRICING EXPERT AUTHORS
Don't miss the latest tax & transfer pricing news! Sign up for our free newsletter.

What’s Next

October 3--5American Bar Association Section on Taxation Fall MeetingSan Francisco, CA USA
October 17G20 finance ministers and central bankers meetingWashington, DC USA
October 28--29American Bar Association Section on Taxation -- Philadelphia Tax ConferencePhiladelphia, PA USA
Nov. 13--14Zakat & Tax Conference 2019-
The General Authority of Zakat & Tax of Saudi Arabia
Riyadh, Saudi Arabia
Add Your Event

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