Single Year Testing

Single Year Testing is a transfer pricing methodology within the Transactional Net Margin Method that evaluates the arm’s length nature of a taxpayer’s controlled transactions by analyzing financial performance data from a single fiscal year, thereby distinguishing it from multi-year analyses that aggregate data across multiple periods.

8

Publications

242

Citations

26

Authors

18

Institutions

Publications per year

2017–2026

1

Variants

Single-year Testing

Authors

26

  1. ML
    Muriel Lissardy

    Centre National de la Recherche Scientifique, France

    1 publications · 11 citations

    1

    h-index

  2. KD
    Kenneth D. Royal

    North Carolina State University, United States

    1 publications · 17 citations

    1

    h-index

  3. MR
    Michael R. Peabody

    American Academy of Family Physicians, United States

    1 publications · 17 citations

    1

    h-index

  4. NB
    Noëlle Bru

    Université de Pau et des Pays de l'Adour, France

    1 publications · 11 citations

    1

    h-index

  5. GO
    G. O'Leary

    Texas A&M University, United States

    1 publications · 28 citations

    1

    h-index

1–5 of 26

Venues

  1. New Zealand Journal of Crop and Horticultural Science

    NZJC · 1 publications · 14 citations

    1

    h-index

  2. 1

    h-index

  3. Aquatic Living Resources

    1 publications · 11 citations

    1

    h-index

  4. Journal of Wildlife Management

    1 publications · 58 citations

    1

    h-index

  5. Crop Science

    1 publications · 28 citations

    1

    h-index

1–5