Comparable Gross Margin
Comparable Gross Margin is a profitability metric used in transfer pricing analysis that quantifies the gross margin of a tested party relative to that of independent enterprises engaged in similar transactions under comparable conditions, serving as a benchmark to assess the arm’s-length nature of intercompany pricing.
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2017–2026
5
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Comparable Gross Profit Margin
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Fiona Scott Morton, Florian Zettelmeyer, Jorge Silva‐Risso · Journal of Industrial Economics · 2001 · 339 citations
Julius Mangisoni · International Journal of Agricultural Sustainability · 2008 · 99 citations
Agriculture, Agricultural Economics, Agricultural Development +16
Fiona M. Scott Morton, Florian Zettelmeyer, Jorge Silva‐Risso · SSRN Electronic Journal · 2000 · 40 citations · Full text
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Yale University
New Haven, United States
3 h-index
3 publications
410 citations
University of California, Berkeley
Berkeley, United States
3 h-index
3 publications
410 citations

École Nationale Vétérinaire de Toulouse
Toulouse, France
2 h-index
5 publications
73 citations

Royal Veterinary College
London, United Kingdom
2 h-index
6 publications
87 citations
Abubakar Tafawa Balewa University
Bauchi, Nigeria
1 h-index
2 publications
22 citations
Centre for Training and Integrated Research In ASAL Development
Nanyuki, Kenya
1 h-index
2 publications
32 citations

Central Agricultural University
Imphal, India
1 h-index
1 publications
26 citations
University of Catania
Catania, Italy
1 h-index
5 publications
115 citations
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Repository · 1 publications · 26 citations
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