Concepedia

Functionally Separate Entity Approach

The Functionally Separate Entity Approach is a transfer pricing methodology within international tax law that treats a permanent establishment as a distinct and independent taxpayer for attributing profits, assuming it operates as if it were a separate entity engaged in arm’s length dealings with the head office.

13

Publications

901

Citations

36

Authors

24

Institutions

Publications per year

2017–2026

0

Variants

Separate Entity Approach

Parents

Publications

13

Interatrial blocks. A separate entity from left atrial enlargement: a consensus report

Antoni Bayés de Luna, Pyotr G. Platonov, Francisco G. Cosío et al. · Journal of Electrocardiology · 2012 · 356 citations

, , +10

Exploiting reality with multicast groups: a network architecture for large-scale virtual environments

M.R. Macedomia, Michael Zyda, David R. Pratt et al. · 2002 · 286 citations

, , +15

<scp>Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices</scp>

Charles E. Hyde, Chongwoo Choe · Journal of Economics & Management Strategy · 2005 · 84 citations · Full text

, , +13

Renal Cell Carcinoma With Fibromyomatous Stroma—The Whole Story

Advances in Anatomic Pathology · 2022 · 33 citations

, , +17

An unusual case of capecitabine hyperpigmentation: Is hyperpigmentation a part of hand-foot syndrome or a separate entity?

Biju Vasudevan · Indian Journal of Pharmacology · 2010 · 31 citations · Full text

, , +15

1–5 of 13

Authors

36

  1. CE
    Charles E. Hyde

    The University of Melbourne, Australia

    2 publications · 97 citations

    2

    h-index

  2. CC
    Chongwoo Choe

    Monash University, Australia

    2 publications · 97 citations

    2

    h-index

  3. RB
    Rafa Baranowski

    Institute of Cardiology, Poland

    1 publications · 356 citations

    1

    h-index

  4. WA
    Weiss Aa

    1 publications · 20 citations

    1

    h-index

  5. MM
    M.R. Macedomia

    Naval Postgraduate School, United States

    1 publications · 286 citations

    1

    h-index

1–5 of 36

Institutions

24

  1. St. Vincent Hospital

    Green Bay, United States

    1 h-index

    1 publications

    356 citations

  2. Hiroshima University

    Hiroshima, Japan

    1 h-index

    1 publications

    15 citations

  3. Monash University

    Melbourne, Australia

    1 h-index

    1 publications

    13 citations

  4. New York University

    New York, United States

    1 h-index

    1 publications

    11 citations

  5. Hebrew University of Jerusalem

    Jerusalem, Israel

    1 h-index

    1 publications

    356 citations

  6. Hospital Universitari Germans Trias i Pujol

    Barcelona, Spain

    1 h-index

    1 publications

    356 citations

  7. Hospital Universitario de Getafe

    Getafe, Spain

    1 h-index

    1 publications

    356 citations

  8. Naval Postgraduate School

    Monterey, United States

    1 h-index

    5 publications

    1.4K citations

1–8 of 24

Venues

  1. PubMed

    Repository · 2 publications · 30 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 24 citations

    2

    h-index

  3. Phoenix

    1 publications · 21 citations

    1

    h-index

  4. American Journal of Psychiatry

    1 publications · 17 citations

    1

    h-index

  5. Telematics and Informatics

    1 publications · 22 citations

    1

    h-index

1–5