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US and OECD method for computing arm’s length profit margin is flawed

by Ednaldo Silva, Ph.D.
We analyzed the statistical relation between operating profits and net sales for a large group of US-listed companies using RoyaltyStat’s online database of company financials. The results of this study have led us to conclude that . . .

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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
May 14--17UN Committee of Experts on
International Cooperation in Tax Matters -Sixteenth Session
New York, NY USA
July 22Meeting of G20 Finance Ministers and Central Bank GovernorsBuenos Aires, Argentina
July 25--272018 BRICS SummitJohannesburg, South Africa
Add Your Event

    More News

    What’s Next

    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
    May 14--17UN Committee of Experts on
    International Cooperation in Tax Matters -Sixteenth Session
    New York, NY USA
    July 22Meeting of G20 Finance Ministers and Central Bank GovernorsBuenos Aires, Argentina
    July 25--272018 BRICS SummitJohannesburg, South Africa
    Add Your Event

    Transfer Pricing and the Arm’s Length Principle After BEPS

    by Richard Collier and Joseph L Andrus

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