The cost-plus method : Japan

Journal
Author
Roach, D.; Watanabe, M.
Country
Japan
Published Date
Issue
International Transfer Pricing Journal 1999 (Volume 6), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey examining the application of the cost-plus method. The two main issues are the determination of the margin and the determination of the cost basis. This issue contains the following country reports: Australia, Italy, Japan, Korea, Netherlands and Portugal.