Concepedia

Best Method Rule

The Best Method Rule is a methodological principle in transfer pricing that belongs to the class of valuation guidelines under the Arm’s Length Principle, distinguished by its requirement to select the most appropriate valuation method based on the specific facts and circumstances of a controlled transaction to ensure comparability with uncontrolled transactions.

13

Publications

1.5K

Citations

43

Authors

18

Institutions

Publications per year

2017–2026

6

Parents

Publications

13

Best method in clinical practice and in research studies to determine left atrial size

Steven J. Lester, Elizabeth W. Ryan, Nelson B. Schiller et al. · The American Journal of Cardiology · 1999 · 539 citations

, , +10

The state-of-the-art survey on integrations and applications of the best worst method in decision making: Why, what, what for and what's next?

Xiaomei Mi, Ming Tang, Huchang Liao et al. · Omega · 2019 · 437 citations

, , +15

Aristotle's Use of Medicine as Model of Method in his Ethics

Werner Jaeger · The Journal of Hellenic Studies · 1957 · 121 citations

, , +17

Beach Litter Sampling Strategies: is there a ‘Best’ Method?

Kathy Velander, Marina Mocogni · Marine Pollution Bulletin · 1999 · 106 citations

, , +11

Transfer Pricing Methods for Services and the Policy of Fixed Length Principle

Constantinos Challoumis - Κωνσταντίνος Χαλλουμής · Economics and Business · 2019 · 61 citations · Full text

, , +15

1–5 of 13

Authors

43

  1. MB
    Martina Barzan

    Griffith University, Australia

    1 publications · 32 citations

    1

    h-index

  2. FH
    Flavien Hardy

    Washington State Department of Health, United States

    1 publications · 37 citations

    1

    h-index

  3. CP
    Claudio Pizzolato

    Griffith University, Australia

    1 publications · 32 citations

    1

    h-index

  4. LM
    L. M. Franklin

    Orpington Hospital, United Kingdom

    1 publications · 53 citations

    1

    h-index

  5. EW
    Elizabeth W. Ryan

    University of California, San Francisco, United States

    1 publications · 539 citations

    1

    h-index

1–5 of 43

Institutions

18

  1. National and Kapodistrian University of Athens

    Athens, Greece

    1 h-index

    1 publications

    61 citations

  2. University of Liverpool

    Liverpool, United Kingdom

    1 h-index

    1 publications

    10 citations

  3. Griffith University

    Brisbane, Australia

    1 h-index

    7 publications

    224 citations

  4. Washington State Department of Health

    Olympia, United States

    1 h-index

    1 publications

    37 citations

  5. Universidad de la República de Uruguay

    Montevideo, Uruguay

    1 h-index

    2 publications

    42 citations

  6. Edinburgh Napier University

    Edinburgh, United Kingdom

    1 h-index

    2 publications

    212 citations

  7. Children’s Health Queensland Hospital and Health Service

    Brisbane, Australia

    1 h-index

    1 publications

    32 citations

  8. Drexel University

    Philadelphia, United States

    1 h-index

    2 publications

    874 citations

1–8 of 18

Venues

  1. Economic Affairs

    1 publications · 14 citations

    1

    h-index

  2. The Journal of Hellenic Studies

    1 publications · 121 citations

    1

    h-index

  3. Biomechanics and Modeling in Mechanobiology

    1 publications · 32 citations

    1

    h-index

  4. BMJ

    1 publications · 53 citations

    1

    h-index

  5. 1

    h-index

1–5