Comparable Profitability Analysis

Comparable Profitability Analysis is a transfer pricing methodology within the Transactional Net Margin Method that evaluates the financial performance of controlled transactions by comparing the net profit margin of a tested party with that of independent enterprises engaged in similar economically relevant activities, adjusted for material differences.

5

Publications

137

Citations

12

Authors

6

Institutions

Publications per year

2017–2026

0

Authors

12

  1. CK
    Chung‐Ming Kuan

    National Taiwan University, Taiwan

    1 publications · 14 citations

    1

    h-index

  2. PL
    PingSun Leung

    University of Hawaiʻi at Mānoa, United States

    1 publications · 11 citations

    1

    h-index

  3. PH
    Po‐Hsuan Hsu

    National Tsing Hua University, Taiwan

    1 publications · 14 citations

    1

    h-index

  4. ZM
    Zuray Melgarejo

    University of New Brunswick, Canada

    1 publications · 15 citations

    1

    h-index

  5. KS
    Katrin Simón

    Universidad Pública de Navarra (UPNA), Spain

    1 publications · 15 citations

    1

    h-index

1–5 of 12

Venues

  1. International Journal of Production Economics

    1 publications · 72 citations

    1

    h-index

  2. International Journal of Social Economics

    1 publications · 15 citations

    1

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 1 publications · 14 citations

    1

    h-index

  4. Journal of Swine Health and Production

    1 publications · 11 citations

    1

    h-index

1–4