{"id":"https://openalex.org/W658801049","doi":null,"title":"Transfer Pricing Methods: An Applications Guide","display_name":"Transfer Pricing Methods: An Applications Guide","publication_year":2004,"publication_date":"2004-03-08","ids":{"openalex":"https://openalex.org/W658801049","mag":"658801049"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-013168934","doi":null,"is_oa":false,"landing_page_url":"http://www.loc.gov/catdir/bios/wiley047/2003063153.html","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075363630","display_name":"Robert Feinschreiber","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Robert Feinschreiber","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5075363630"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.5505,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.95854383,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.003100000089034438,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9950000047683716},{"id":"https://openalex.org/keywords/comparable-uncontrolled-price-method","display_name":"comparable uncontrolled price method","score":0.9290000200271606},{"id":"https://openalex.org/keywords/cost-plus-pricing","display_name":"cost-plus pricing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/cost-sharing","display_name":"cost sharing","score":0.9480000138282776},{"id":"https://openalex.org/keywords/transactional-net-margin-method","display_name":"transactional net margin method","score":0.8389999866485596},{"id":"https://openalex.org/keywords/oecd-transfer-pricing-guidelines","display_name":"OECD Transfer Pricing Guidelines","score":0.6880000233650208},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.5130000114440918},{"id":"https://openalex.org/keywords/intangibles","display_name":"intangibles","score":0.5979999899864197}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.9727632999420166},{"id":"https://openalex.org/C180925905","wikidata":"https://www.wikidata.org/wiki/Q7915726","display_name":"Variable pricing","level":2,"score":0.5370442271232605},{"id":"https://openalex.org/C189560676","wikidata":"https://www.wikidata.org/wiki/Q1187906","display_name":"Profit margin","level":2,"score":0.46700939536094666},{"id":"https://openalex.org/C81543358","wikidata":"https://www.wikidata.org/wiki/Q7242681","display_name":"Pricing schedule","level":4,"score":0.46282607316970825},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.44194042682647705},{"id":"https://openalex.org/C185632549","wikidata":"https://www.wikidata.org/wiki/Q48967834","display_name":"Investment theory","level":3,"score":0.4360734224319458},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35538920760154724},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3356096148490906},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.32777631282806396},{"id":"https://openalex.org/C159998540","wikidata":"https://www.wikidata.org/wiki/Q7295776","display_name":"Rational pricing","level":3,"score":0.28853464126586914},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.2804083228111267},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.2002132534980774},{"id":"https://openalex.org/C181236170","wikidata":"https://www.wikidata.org/wiki/Q848354","display_name":"Capital asset pricing model","level":2,"score":0.12927526235580444},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.10511448979377747},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0860045850276947},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-013168934","doi":null,"is_oa":false,"landing_page_url":"http://www.loc.gov/catdir/bios/wiley047/2003063153.html","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:658801049","doi":null,"is_oa":false,"landing_page_url":"https://lib.ugent.be/en/catalog/rug01:002210291","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1552838150","https://openalex.org/W4399520401","https://openalex.org/W7126289583","https://openalex.org/W2518196155","https://openalex.org/W2172310314","https://openalex.org/W4388225435","https://openalex.org/W4386418722","https://openalex.org/W22816432","https://openalex.org/W2162396084","https://openalex.org/W4241872684"],"abstract_inverted_index":{"Preface.":[0],"PART":[1,31,76,105,125],"ONE:":[2],"UNDERSTANDING":[3],"TRANSFER":[4,35,81,108,128],"PRICING.":[5],"Chapter":[6,13,20,26,37,49,54,62,68,72,84,90,99,111,116,131,136],"1.":[7],"Practical":[8],"Aspects":[9],"of":[10,17],"Transfer":[11,18,28,64,113,118,134,139],"Pricing.":[12,19,135],"2.":[14],"Business":[15],"Facets":[16],"3.":[21],"General":[22],"Principles":[23],"and":[24,46,96],"Guidelines.":[25,98],"4.":[27],"Pricing":[29,65,114,119,140],"Basics.":[30],"TWO:":[32],"APPLYING":[33],"SPECIFIC":[34],"TECHNIQUES.":[36],"5.":[38],"Comparable":[39,51,56],"Uncontrolled":[40,57],"Price":[41,44],"Method,":[42,45],"Resale":[43],"Cost-Plus":[47],"Method.":[48,53,104],"6.":[50],"Profits":[52],"7.":[55],"Transaction":[58],"Method":[59],"for":[60,66,93,122],"Intangibles.":[61],"8.":[63],"Services.":[67],"9.":[69],"Cost":[70],"Sharing.":[71],"10.":[73],"Profit":[74],"Methods.":[75],"THREE:":[77],"FOCUS":[78],"ON":[79],"INTERNATIONAL":[80],"PRICING":[82,109,129],"ISSUES.":[83,130],"11.":[85],"Foreign-Owned":[86],"U.S.":[87],"Corporations":[88],"Reporting.":[89],"12.":[91],"Organization":[92],"Economic":[94],"Cooperation":[95],"Development":[97],"13.":[100],"Transactional":[101],"Net":[102],"Margin":[103],"FOUR:":[106],"AVOIDING":[107],"PENALTIES.":[110],"14.":[112],"Penalties.":[115],"15.":[117],"Penalty":[120],"Exclusion":[121],"Contemporaneous":[123],"Documentation.":[124],"FIVE:":[126],"ADVANCED":[127],"16.":[132],"Advanced":[133],"17.":[137],"Unfolding":[138],"Issues.":[141],"Index.":[142]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
