Concepedia

Non-routine Returns

Non-Routine Returns is a residual profit component in transfer pricing analysis that belongs to the class of extraordinary gains derived from unique and valuable intangibles or exceptional business contributions, distinguished by its departure from the ordinary operating returns attributable to routine functions performed by associated enterprises.

2

Publications

88

Citations

3

Authors

2

Institutions

Publications per year

2017–2026

0

Parents

Publications

2

1–2 of 2

Authors

3

  1. JD
    JD Daugherty

    Emory University, United States

    1 publications · 48 citations

    1

    h-index

  2. WS
    Wolfgang Schoen

    Max Planck Institute for Tax Law and Public Finance, Germany

    1 publications · 40 citations

    1

    h-index

  3. DH
    DE Houry

    Emory University, United States

    1 publications · 48 citations

    1

    h-index

1–3 of 3

Institutions

2

  1. Max Planck Institute for Tax Law and Public Finance

    Munich, Germany

    1 h-index

    1 publications

    40 citations

  2. Emory University

    Atlanta, United States

    1 h-index

    2 publications

    96 citations

1–2 of 2

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 40 citations

    1

    h-index

  2. Journal of Postgraduate Medicine

    1 publications · 48 citations

    1

    h-index

1–2