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.
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Publications
242
Citations
26
Authors
18
Institutions
Publications per year
2017–2026
1
Variants
Single-year Testing
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Agricultural Research & Education Organization
Tehran, Iran
1 h-index
1 publications
14 citations
Laboratoire de Mathématiques et de leurs Applications
Pau, France
1 h-index
3 publications
33 citations
Soil Conservation and Watershed Management Research
Tehran, Iran
1 h-index
1 publications
14 citations
International Center for Agricultural Research in the Dry Areas
Aleppo, Syria
1 h-index
1 publications
14 citations
University of Kentucky
Lexington, United States
1 h-index
1 publications
17 citations

Swedish University of Agricultural Sciences
Uppsala, Sweden
1 h-index
1 publications
48 citations

Christian-Albrechts-Universität zu Kiel
Kiel, Germany
1 h-index
1 publications
48 citations
HUN-REN Centre for Agricultural Research
Martonvásár, Hungary
1 h-index
1 publications
14 citations
1–8 of 18
NZJC · 1 publications · 14 citations
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1 publications · 28 citations
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1 publications · 11 citations
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1 publications · 58 citations
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1 publications · 28 citations
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