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
Parents
504
Human, All too Human. A Book for Free Spirits
Adrian Del, Friedrich Nietzsche, Marion Faber et al. · The German Quarterly · 1986 · 842 citations
1–5 of 504
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Massachusetts Institute of Technology, United States
4 publications · 8.7K citations
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3
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459
University of Michigan
Ann Arbor, United States
6 h-index
16 publications
1.3K citations

Johns Hopkins University
Baltimore, United States
5 h-index
5 publications
191 citations

Pennsylvania State University
State College, United States
5 h-index
7 publications
789 citations
University of Cambridge
Cambridge, United Kingdom
5 h-index
5 publications
986 citations
Harvard University
Cambridge, United States
5 h-index
11 publications
16.8K citations

New Mexico State University
Las Cruces, United States
5 h-index
5 publications
704 citations
University of Illinois Urbana-Champaign
Urbana, United States
4 h-index
6 publications
445 citations
University of California, Davis
Davis, United States
4 h-index
7 publications
564 citations
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CRO · 10 publications · 1.2K citations
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4 publications · 147 citations
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Repository · 4 publications · 124 citations
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Repository · 4 publications · 154 citations
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3 publications · 168 citations
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