Critical Assumptions

Critical Assumptions is a formal construct in transfer pricing economics that identifies the essential, often quantitative or contextual conditions underlying an Advance Pricing Agreement, the validity of which must be maintained for the agreement’s pricing methodology to remain appropriate and compliant with the arm’s length principle.

504

Publications

46.4K

Citations

985

Authors

459

Institutions

Publications per year

2017–2026

93

Authors

985

  1. DT
    David Trafimow

    New Mexico State University, United States

    5 publications · 704 citations

    5

    h-index

  2. GW
    Guido W. Imbens

    Stanford University, United States

    4 publications · 8.7K citations

    4

    h-index

  3. JD
    Joshua D. Angrist

    Massachusetts Institute of Technology, United States

    4 publications · 8.7K citations

    4

    h-index

  4. SB
    Stephen Brookfield

    University of St. Thomas - Minnesota, United States

    3 publications · 146 citations

    3

    h-index

  5. HS
    Housheng Su

    Huazhong University of Science and Technology, China

    3 publications · 1K citations

    3

    h-index

1–5 of 985

Venues

  1. Choice Reviews Online

    CRO · 10 publications · 1.2K citations

    10

    h-index

  2. ELH

    4 publications · 147 citations

    4

    h-index

  3. PubMed

    Repository · 4 publications · 124 citations

    4

    h-index

  4. SSRN Electronic Journal

    Repository · 4 publications · 154 citations

    4

    h-index

  5. Theory & Psychology

    3 publications · 168 citations

    3

    h-index

1–5