TITLE

The Role of Cluster Analysis in Assessing Comparability Under the U.S. Transfer Pricing Regulations

AUTHOR(S)
Johnson, Robert E.
PUB. DATE
April 2001
SOURCE
Business Economics;Apr2001, Vol. 36 Issue 2, p30
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Transfer prices are non-market prices at which property is exchanged between firms under common control. How they are set has important implications for the cross border allocation of multinational income. Transfer pricing analysis requires the identification of comparable, unrelated parties in order to establish benchmarks for price setting. This article contrasts cluster analysis with conventional methods that require the analyst to specify arbitrary parameters for purposes of locating comparable firms. Cluster analysis also has value in the service of market approaches to the establishment of business enterprise value.
ACCESSION #
4549068

 

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics