adjustments and comparability between controlled and uncontrolled transactions
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ID: 208524
2017
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Abstract
In order to achieve a greater degree of comparability between controlled and uncontrolled transactions, it is necessary to make certain adjustments (in the paper we will explain accounting adjustments, adjustments in the balance sheet and other adjustments). Furthermore, the results of regression analysis will also be presented in the paper, which indicate the significance of applying statistical research methods for transfer pricing analysis (which contributes to a significant narrowing of the reference value range and a more precise evaluation).
| Reference Key |
maja2017ekonomija:adjustments
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|---|---|
| Authors | ;Drobnjaković Maja |
| Journal | journal of architecture and urbanism |
| Year | 2017 |
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