All Publications for Transfer Pricing


Die Verwaltungsgrundsätze zur Dokumentation von Verrechnungspreisen: Der Fremdvergleich und die Angemessenheit der Verrechnungspreise (Administrative Principles for the Documentation of Transfer Prices)Published Article
2005-05-20
By Dr. Alexander Voegele
A Market-Based Approach for Tangible Property Transfer PricingPublished Article
2005-03-16
By Dr. Richard Rozek et al.
Germany's Draft Administrative Principles: Focus on Documentation, Economic and Quantitative AnalysisPublished Article
2004-11-10
By Dr. Alexander Voegele and Thomas Tucha, with former NERA Consultant Dr. Markus Brem
Using In-country Comparables to Measure the Returns Due Pharmaceutical Marketing and Distribution AffiliatesPublished Article
2003-12-01
By Dr. Richard Rozek et al.
Dealing with Arm's Length and Comparability in the Years 2000 Published Article
2003-12-01
By Pim Fris
Practical Solutions for Intercompany PricingSoftbook
2002-11-15
By Dr. Harlow Higinbotham
Common Flaws in Implementing Payment Terms Adjustments: The Effect of Benchmark Choice on the Arm's-Length TestPublished 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 PotentialsPublished 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 StandardPublished Article
1998-07-15
By Harlow Higinbotham with Marc. M. Levey
Cross-Border Transactions Involving Intellectual Property: Valuation Under Internal Revenue Code Section 482Published Article
1997-01-07
By Dr. Stuart Harshbarger with Dr. Anthony Barbera