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The importance of the (quantitative) hypothetical arm's length comparison in determining transfer prices

Fast facts

  • Internal authorship

    Prof. Dr. Gregor Brüggelambert

  • Further publishers

    • Alexander Vögele
    • Rainald Borck

  • Publishment

    • 2001

  • Anthology

    Zum Stellenwert des (quantitativen) hypothetischen Fremdvergleichs bei der Ermittlung von Verrechnungspreisen

  • Organizational unit

    Business Studies

  • Subjects

    • Economics in general

  • Publication format

    Anthology contribution (Article)

Quote

Vögele, Alexander, Borck, Rainald & Brüggelambert, Gregor 2001. On the significance of the (quantitative) hypothetical arm's length comparison in the determination of transfer prices. In Transfer pricing in Germany, law meets economics = Verrechnungspreise in Deutschland, Verbindung von Steuerrecht und Ökonomie. Berlin: Verlag für Wirtschaftskommunikation, 195-208.

Notes and references

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