Functional Analysis

Functional Analysis is an analytical framework in transfer pricing that systematically identifies and evaluates the functions performed, assets employed, and risks assumed by each associated enterprise in a controlled transaction in order to delineate that transaction accurately and support the determination of arm’s length prices and profit allocations.

3.9K

Publications

196.4K

Citations

4.7K

Authors

1.6K

Institutions

Publications per year

2017–2026

476

Authors

4.7K

  1. DY
    Dachun Yang

    Beijing Normal University, China

    55 publications · 2.2K citations

    29

    h-index

  2. WY
    Wen Yuan

    Beijing Normal University, China

    28 publications · 1K citations

    19

    h-index

  3. YS
    Yoshihiro Sawano

    Tokyo Metropolitan University, Japan

    21 publications · 1.2K citations

    19

    h-index

  4. SS
    Stevo Stević

    Serbian Academy of Sciences and Arts, Serbia

    23 publications · 1.2K citations

    17

    h-index

  5. VS
    Vagif S. Guliyev

    Institute of Mathematics and Mechanics, Azerbaijan

    21 publications · 999 citations

    17

    h-index

1–5 of 4.7K

Venues

  1. Transactions of the American Mathematical Society

    TRAN · 152 publications · 6.3K citations

    43

    h-index

  2. 39

    h-index

  3. Journal of Functional Analysis

    108 publications · 5.5K citations

    39

    h-index

  4. Pacific Journal of Mathematics

    120 publications · 5.1K citations

    37

    h-index

  5. Proceedings of the American Mathematical Society

    PROC · 109 publications · 5.5K citations

    30

    h-index

1–5