Concepedia

Multiple Year Testing

Multiple Year Testing is a methodological approach within transfer pricing analysis that employs a multi-period examination of a taxpayer's financial performance to establish the arm's length nature of intercompany transactions under the Transactional Net Margin Method, distinguishing it from single-year analyses by incorporating temporal variability and smoothing transient anomalies in profitability data.

8

Publications

316

Citations

28

Authors

16

Institutions

Publications per year

2017–2026

0

Variants

Multi-year Testing

Parents

Publications

8

Remote sensing-based ecosystem–atmosphere simulation scheme (EASS)—Model formulation and test with multiple-year data

Baozhang Chen, Jing M. Chen, Weimin Ju · Ecological Modelling · 2007 · 81 citations

, , +16

Prediction of Cultivar Performance Based on Single‐ versus Multiple‐Year Tests in Soybean

Weikai Yan, Istvan Rajcan · Crop Science · 2003 · 62 citations

, , +15

Leaf fluctuating asymmetry, soil disturbance and plant stress: a multiple year comparison using two herbs, Ipomoea pandurata and Cnidoscolus stimulosus

D. Carl Freeman, Michelle L. Brown, Jeffrey J. Duda et al. · Ecological Indicators · 2005 · 47 citations

, , +16

Prediction of Cultivar Performance Based on Single- versus Multiple-Year Tests in Soybean

Weikai Yan, Istvan Rajcan · Crop Science · 2003 · 39 citations

, , +15

Long-term resource variation and group size: A large-sample field test of the Resource Dispersion Hypothesis

Dominic Johnson, Samantha Baker, Michael D. Morecroft et al. · BMC Ecology · 2001 · 29 citations · Full text

, , +13

1–5 of 8

Authors

28

  1. IR
    Istvan Rajcan

    University of Guelph, Canada

    2 publications · 101 citations

    2

    h-index

  2. WY
    Weikai Yan

    University of Guelph, Canada

    1 publications · 39 citations

    1

    h-index

  3. ML
    Michelle L. Brown

    United States Geological Survey, United States

    1 publications · 47 citations

    1

    h-index

  4. BX
    Bin Xu

    Sichuan University, China

    1 publications · 20 citations

    1

    h-index

  5. DA
    David A. Kovacic

    University of Illinois Urbana-Champaign, United States

    1 publications · 47 citations

    1

    h-index

1–5 of 28

Institutions

16

  1. University of Guelph

    Guelph, Canada

    2 h-index

    4 publications

    202 citations

  2. Berry College

    Rome, United States

    1 h-index

    1 publications

    47 citations

  3. NOAA National Marine Fisheries Service Northwest Fisheries Science Center

    Seattle, United States

    1 h-index

    2 publications

    94 citations

  4. University of Illinois Urbana-Champaign

    Urbana, United States

    1 h-index

    1 publications

    47 citations

  5. Prescott College

    Prescott, United States

    1 h-index

    1 publications

    47 citations

  6. Cotton (United States)

    Cary, United States

    1 h-index

    1 publications

    20 citations

  7. Technical University of Munich

    Munich, Germany

    1 h-index

    3 publications

    84 citations

  8. The University of Texas at Austin

    Austin, United States

    1 h-index

    3 publications

    60 citations

1–8 of 16

Venues

  1. Crop Science

    2 publications · 101 citations

    2

    h-index

  2. Ecological Modelling

    1 publications · 81 citations

    1

    h-index

  3. Aquatic Ecosystem Health & Management

    1 publications · 10 citations

    1

    h-index

  4. Agricultural and Forest Meteorology

    1 publications · 28 citations

    1

    h-index

  5. Ecological Indicators

    1 publications · 47 citations

    1

    h-index

1–5