The cost-plus method : United Kingdom

Type

Journal

Author

Casley, A.J.; Abu-el-Ata, A.

Published Date

January 1, 1999

Issue

International Transfer Pricing Journal 1999 (Volume 6), No. 1

Part of a comparative survey examining the application of the cost-plus method. The two main issues are the determination of the margin and the determination of the cost basis. This issue contains reports on Belgium, Ireland, the United Kingdom and the United States. This article discusses the practical issues surrounding the application of the cost-plus method in the United Kingdom.

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The cost-plus method : United Kingdom