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Common Flaws in Implementing Payment Terms Adjustments: The Effect of Benchmark Choice on the Arm's-Length Test	Published Article 2002-11-13	By Nihan Mert-Beydilli with former NERA Senior Analyst Esra Suzme
Transfer Prices for the Intangible Property Embodied in Products with Extraordinary Profit Potentials	Published Article 1999-10-01	By Dr. Richard Rozek et al.
When Arm’s Length Isn’t Really Arm’s Length: Issues in Application of the Arm’s-Length Standard	Published Article 1998-07-15	By Harlow Higinbotham with Marc. M. Levey
Cross-Border Transactions Involving Intellectual Property: Valuation Under Internal Revenue Code Section 482	Published Article 1997-01-07	By Dr. Stuart Harshbarger with Dr. Anthony Barbera
The Profit Split Method: Effective Application for Precision and Administrability	Published Article 1996-10-02	By Dr. Harlow Higinbotham
Applying the Best Method Rule When Reliable Internal Comparable Intangibles Exist	Published Article 1996-04-08	By Dr. Richard Rozek
An Economic Perspective On the Best Method Rule: Intercompany Transfer Pricing Under the New Section 482 Regulations	Published Article 1993-03-22	By Dr. Harlow Higinbotham, with L. Guerard and D. Jankowski
Effective Application of the Section 482 Transfer Pricing Regulations	Published Article 1987-12-01	By Dr. Harlow Higinbotham with D.W. Asper, P.A. Stoffregen and R.P. Wexler
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NERA Economic Consulting