TP Keywords
A
- Abbott (1)
- Abnormal act of management (18)
- Abnormal and gratuitous advantages (5)
- Above or below the gross profit line (1)
- ABSA BANK (1)
- Absence of covenants (1)
- Absent the tax benefits (4)
- AB SKF Sweden (3)
- Absolut Company AB (1)
- Absolut Vodka (2)
- Abuse of discretion (1)
- Abuse of freedom (1)
- Abuse of law (7)
- Abuse of the Act (1)
- Abusive (2)
- Abusive arrangement (1)
- Acacia (2)
- Accenture (2)
- Access to funding (2)
- Access to workforce in place (4)
- Accor (1)
- Accounting consistency (17)
- Accounting goodwill (4)
- Accounting method of work completed (1)
- Accounting Period (1)
- Accounting standards (24)
- Accounting valuation (1)
- Accounts receivable (1)
- Accrued interest (2)
- Accumulated expenditure (1)
- Accuracy of the input parameters (1)
- Accurate delineation (40)
- Acquired vs self-developed intangibles (4)
- Acquisition of customers (1)
- Acquisition of distribution right (1)
- Acquisition of intellectual property (3)
- Acquisition of raw materials (1)
- Acquisition of shares (7)
- Acquisition of subsidiaries (1)
- Acquisitions (1)
- Active ingredient (1)
- Active Pharmaceutical Ingredient (API) (10)
- Actrad (1)
- Acts as nominee (2)
- Actual arrangement vs Contractual arrangement (4)
- Actual conduct (10)
- Actual control (2)
- Actual outcome/returns (10)
- Actual situation as a subsidiary (1)
- Actual transaction (12)
- actuarial analysis (1)
- Additive approach (6)
- Adecco (2)
- Adjustment for depreciation/amortisation (5)
- Adjustment for start-up cost (2)
- Adjustment for stock options and pensions (3)
- Adjustment for termination costs (3)
- Adjustments for accounting consistency (2)
- Adjustments for differences in capital functions assets risks (2)
- Administrative-/compliance burden (18)
- Administrative burden (1)
- Administrative function (1)
- Administrative practices (1)
- Administrative procedures (5)
- Administrative services (6)
- Adobe (1)
- Advance cross border rulings (1)
- Advanced software services (1)
- Advance pricing agreement (APA) (81)
- Advance pricing arrangement (APA) (44)
- Advance Ruling (3)
- Advances to its affiliates (1)
- Advance tax agreements (1)
- Advantageous tax regime for coordination centres (1)
- Advertising (10)
- Advertising campaign (1)
- Advertising services (6)
- Advisor liability (3)
- Ad words (1)
- Affect the arm's length price (2)
- Affiliation (1)
- Afghanistan (1)
- AFRICAN BARRICK GOLD PLC (1)
- After-sales services or sales of spare parts (2)
- After tax cash flow (1)
- Agency sales (6)
- Agency services (1)
- Agent (4)
- Agent's fee (1)
- Agent or seller (1)
- aggravated tax fraud (1)
- Aggregated data (2)
- Aggregated transactions (34)
- Aggregation of the intangibles (5)
- Agreement at the outset (7)
- Agressive tax planning (3)
- Agressive Tax Planning Indicator (2)
- Agricultural products (1)
- Aid scheme (1)
- Airbnb (1)
- Airport (1)
- Aisan (2)
- Aisan Industry (2)
- Akin to a sale (2)
- AKZO NOBEL (1)
- Alcogal (1)
- alcohol (1)
- Alcopa (1)
- Alemán (1)
- Alesco (1)
- Alienation of property (1)
- Allocation key (15)
- Allocation of benefit (1)
- Allocation of capital/equity (5)
- Allocation of cost between supplier and purchaser (1)
- Allocation of costs (4)
- Allocation of income (4)
- Allocation of indirect expenses (2)
- Allocation of losses (4)
- Allocation of risk (7)
- Allocation of synergy benefit (19)
- ALTA Energy (2)
- Altera (4)
- AMADEUS database (2)
- Amazon (7)
- AmBev (2)
- American Samoa (1)
- Amgen (1)
- Amortisation (2)
- Amortise the transferor’s contribution (1)
- Amortization (1)
- Amount charged (4)
- Amount of the loan (2)
- AMP (advertising) (5)
- Analog Devises (1)
- Analysis of risk (113)
- Anguilla (1)
- Annulment (1)
- Anti-avoidance provisions (5)
- Anti-dumping duties (3)
- Anti Arbitrage Rules (3)
- Anticipated benefits (3)
- Anticipated cost savings (2)
- Anticipated returns (8)
- ANZ (1)
- AOA (6)
- APA (2)
- Apax (1)
- Apple (13)
- Application of Profit split method (19)
- Application of the CUP method (4)
- Application of the simplified approach (14)
- Applied consistently over the lifetime (2)
- Applies generally (1.140) (6)
- Apportionment of profit (1)
- Appropriate beneficiary (1)
- Approved Issuer Levy (1)
- Arbitrage, Tax (1)
- Arbitrary and capricious (2)
- Arbitrary capricious or unreasonable (2)
- Arbitration (7)
- Arbitration Convention (3)
- Argentina (2)
- Arm's length capitalisation (1)
- Arm's length charge for services (20)
- Arm's length consideration for intangibles (19)
- Arm's length outcomes (2)
- Arm's length pricing of salary (1)
- Arm's length remuneration (3)
- Arm's length transaction (1)
- Arm’s Length Principle (16)
- Arm’s length range (49)
- Arrow Group (1)
- Article 4 (3)
- Article 5 (5)
- Article 7 (19)
- Article 9 (48)
- Article 10 (3)
- Article 12 (16)
- Article 13 (1)
- Article 26 (1)
- Article 49 TFEU (5)
- Article 63 TFEU (1)
- Article 65 TFEU (1)
- Article 107 TFEU (3)
- Article 108 TFEU (4)
- Artificial arrangements (17)
- Artificial Avoidance of PE (3)
- Artificial corporate structures (1)
- Artificial separation of intangibles (2)
- Aruba (1)
- ASB (1)
- Assembled workforce (15)
- Asset based splitting factors (8)
- Asset management (1)
- Assets actually used (2)
- Asset valuation (2)
- Assignment of income (1)
- Assist with factory start-up (2)
- Associated (1)
- Assume risk prior to materialisation (4)
- Assumption of financial risk (3)
- Assumption of risk (46)
- Asymmetrical splits (1)
- Asymmetrical splits of profits and losses (9)
- asymmetry in the treatment (2)
- ATAD (2)
- ATAP (3)
- Atlas Copco (1)
- Atmel (1)
- ATP (3)
- At the time of the transaction (2)
- Attribution of free capital (3)
- Attribution of profit (6)
- Attribution of Profits to Permanent Establishments (5)
- Audit (1)
- Audit cost (3)
- Audit practices (10)
- Audit resources (2)
- Australia (2)
- Authorised OECD Approach (AOA) (13)
- Automatic exchange of information (1)
- Automotive industry (3)
- Autonomous Community (2)
- Auxiliary services (1)
- Availability of information (6)
- Availability of reliable information (7)
- Average external financing rate (1)
- Average market price (2)
- Avery Dennison (1)
- Avon (2)
- AXA (1)
- AZETKO (1)
B
- Back taxes (5)
- Back to back arrangement (2)
- Bad debt (2)
- Bad debt risk (6)
- Bahamas (4)
- Baker McKenzie (1)
- Balance of debt and equity (6)
- Balancing payment (14)
- Balancing payments (16)
- Bank (6)
- Bank of Montreal (1)
- Bank opinion (5)
- Bankrupted companies (2)
- bank syndicate (1)
- Barbados (10)
- Bargaining power (3)
- Bargaining power/position (7)
- Bargain made at arm's length (1)
- Basel requirements (2)
- BASF (1)
- Basis for royalty calculation (1)
- Basket options contracts (1)
- Basque Historical Territories (2)
- BAUSCH & LOMB (2)
- Bayer (3)
- BDO distressed debt structure (1)
- Before-and-after comparison (11)
- Beiersdorf (1)
- Belgium (14)
- Belize (1)
- Benchmark (12)
- Benchmark study (70)
- Beneficial owner (34)
- Beneficial ownership (2)
- Beneficial to the group as a whole (11)
- Benefit from the CCA activity itself (2)
- Benefit of borrower (5)
- Benefit of collective negotiation (1)
- Benefit of the group (1)
- Benefits from collective strategy (1)
- Benefits of integration (2)
- Benefit test (54)
- Ben Nevis (1)
- BenQ (1)
- BEPS (4)
- BEPS Action 5 (3)
- Bermuda (16)
- Berry Ratio (9)
- Berry ratio requirements (2)
- Best doctrine (2)
- Best Method Rule (5)
- Best practices (1)
- Better or worse off as a result of entering arrangement (4)
- beverage (1)
- BHP Billiton (3)
- BIAC (2)
- Bilateral APA (2)
- Billing center (1)
- Binding ruling (9)
- Biogen (1)
- Black & Decker (1)
- Black listed Countries (2)
- Blackrock (2)
- Blackstone (2)
- Blizzard (1)
- Blocking effect (1)
- Block payment (7)
- Blue-sky research (2)
- BlueCrest (1)
- Bluestar Silicones France (1)
- BMW (1)
- BNZ (1)
- BNZ Investments Ltd (1)
- Board meeting (2)
- Bona fide business rational (4)
- Bonds Convertible into Shares (OCA) (1)
- book value or market value of assets (2)
- Borealis (1)
- Borrowing capacity (5)
- Borrowing cost (2)
- Borrowing costs of lender (2)
- Bosal Gap (1)
- Boston Scientific (1)
- Both parties (2)
- Both parties owns unique and valuable intangibles (4)
- Bottega Veneta (1)
- Bottled water (1)
- Bottler (1)
- BP (1)
- Branch of bank (1)
- Branch (1)
- Brand name (6)
- Brands (9)
- Brazil (1)
- Brazilian Government bonds (1)
- Breach of critical assumptions (11)
- Brepols-doctrin (3)
- Bright Line Test (5)
- Brightstar (1)
- Bristol-Myers Squibb (1)
- British American Tobacco (2)
- British Virgin Islands (11)
- Broad-based analysis (2)
- Broad-based understanding of the industry sector (2)
- Broadcom (2)
- Broadening the search (2)
- broader arrangement of transactions (2)
- Broad range (2)
- broad understanding of the notion of transaction (4)
- Broker (1)
- Brokerage fee (2)
- Budgeted costs or actual costs (8)
- Bundled transactions (3)
- Burden of proof (Onus) (116)
- Burlington Resources (1)
- Business activities (2)
- Business models not found between independent enterprises (2)
- Business or product cycle (2)
- Business processes (2)
- Business profits (1)
- Business purpose (4)
- Business rationale (15)
- Business reasons (14)
- Business restructuring (293)
- Business strategies (15)
- Business strategy (21)
- Buy-in payment (11)
- Buy-out payment (8)
- buy-sell distributor (1)
- Buy back arrangement (1)
- Buying agents (1)
- Buying commission (1)
- Bürkert (1)
C
- Cadbury-Schweppes (1)
- Cadence (1)
- CAIA-tax scheme (1)
- call centre services (1)
- Call Option (1)
- Cameco (5)
- Canadian Imperical Bank of Commerce (1)
- Cancellation of APA (2)
- Cancellation of MAP/APA (1)
- Cannot be transferred without transferring the other (2)
- Capability to make decisions (2)
- Capacity to assume risks (2)
- Capacity to borrow (1)
- Capacity utilization risk (1)
- Capital (1)
- Capital-raising costs (1)
- capital adequacy requirements (1)
- Capital Allowances for Intangibles (1)
- Capital Asset Pricing Model (CAPM) (1)
- Capital Expenditure (1)
- Capital expenses (1)
- Capital Gain (1)
- Capital in nature (1)
- Capitalisation of costs (2)
- Capital notes (1)
- capital structure (1)
- Capital support method (2)
- Capital transaction (3)
- CAPM (1)
- Captive insurance (82)
- Cargill (1)
- Caribú project (1)
- Car importer (1)
- Case T-158/00 (2)
- Cash box (1)
- Cash flows (7)
- Cash management agreement (1)
- Cash pool (109)
- Cash pool benefit (3)
- Cash pool guarantees (4)
- Cash pooling (1)
- Cash pool leder (33)
- Cash pool members (11)
- Cash pool or loan (4)
- Catagories of intangibles (34)
- CA Technologies (1)
- Caterpillar (2)
- Cayman Islands (15)
- CbCR (3)
- CBS (2)
- CCA contributions (10)
- CCA documentation (6)
- CCA entry/withdrawl (9)
- CCA is a contractual arrangement (2)
- CCA participant (3)
- CCA termination (2)
- CCCTB (1)
- CDI rate (1)
- Centralisation of legal ownership of intangibles (11)
- Centralised business model (2)
- Centralised procurement (2)
- Centralised purchasing (3)
- Centralised services (2)
- Centralised treasury activities (3)
- Central tendency (12)
- Certificate of residence (1)
- CFA (6)
- CFC (9)
- CFC loan guarantee (2)
- Challenges analysing intangible transactions (2)
- Chance in a transaction (2)
- Change of method (1)
- Changes in the membership of a CCA (4)
- Characterisation of the transaction (2)
- Characteristics of property/service (6)
- Check-the-Box (3)
- Chemicals (2)
- Cherry Picking (6)
- Chevron (2)
- Chevron Doctrin (1)
- Chile (1)
- China (1)
- Choice of tested party (14)
- Circular arrangement (8)
- Circumvention of tax law (1)
- Citybank (1)
- Civil (or administrative) penalties (4)
- Civil law (1)
- CJIP (2)
- Classification of intangibles (1)
- Clearance agreement (3)
- Clerical error (1)
- Closely related risks (7)
- Closing agreement (2)
- Co-branding (1)
- Coal prices (1)
- Coca-Cola (5)
- coffee beans (1)
- Coffee machines and capsules (2)
- Colgate Palmolive (3)
- Collateral (8)
- Collective investment vehicle (1)
- Colourable devices (2)
- Combination of intangibles (2)
- Combined ratio and return on capital (4)
- Combined Taxable Income (CTI) (1)
- Combined transactions (10)
- Comfort letter (1)
- Commensurate with Income Standard (1)
- Commentary to the OECD Model Tax Convention (1)
- Commercial and financial relation (18)
- Commercial considerations (4)
- Commercial databases (12)
- Commercial judgement (1)
- Commercial justification (3)
- commercial legislation or case law (2)
- Commercial rationality (26)
- Commercial rationality of a restructuring as a whole (2)
- Commercial reality (2)
- Commercial reason (4)
- Commissionaire (4)
- Commissionaire arrangement (10)
- Commission expenses (2)
- commodities (5)
- Commodities Futures (1)
- Commodity exchange market (2)
- Commodity Exchange Prices (1)
- Commodity pricing risk (1)
- Commodity transaction (32)
- Common control (1)
- Common Law (2)
- Common understanding (2)
- Company-wide basis (4)
- Comparability (82)
- Comparability adjustment (43)
- Comparability adjustments (37)
- Comparability analysis (407)
- Comparability analysis - 9 step process (23)
- Comparability defects (33)
- Comparability factors (83)
- Comparability of intangibles (24)
- Comparable circumstances (2)
- Comparable companies (4)
- Comparable cost basis (5)
- Comparable data (19)
- Comparable in all characteristics other than the product (2)
- Comparable Profit Method (CPM) (2)
- Comparable Profits Method (CPM) (1)
- Comparable profit split method (2)
- Comparable royalty rates (5)
- Comparables (20)
- Comparables search (20)
- Comparable to a Bank Loan (4)
- Comparable Uncontrolled Price (CUP) Method (75)
- Comparable Uncontrolled Transaction (CUT) Method (1)
- Comparable with same type of intangibles (2)
- Comparing to other controlled transactions (4)
- Comparison of controlled transactions with other controlled transactions (2)
- Compensating adjustment (14)
- Compensating transactions (1)
- Compensation for services (2)
- Compensation for services of seconded employees (2)
- Compensation for termination or renegotiation (58)
- Competent Authority (CA) (2)
- Competent authority procedure (2)
- Competing incentives (2)
- Complex taxation issues (1)
- Compliance costs (7)
- Compliance efforts (2)
- Compliance issues (8)
- Compliance (2)
- Comport as closely as possible (2)
- Computer Associates (1)
- Concentration of functions (2)
- Concept fee (2)
- Concept of ‘act’ (1)
- Concept of ‘aid scheme’ (1)
- Concessions (1)
- Conclude contracts on behalf of (1)
- Conduct of the parties (22)
- Conduit (4)
- Conduit companies (2)
- Conduit company (10)
- Conduit jurisdictions (7)
- Confidential documentation (7)
- Confidentiality (3)
- Conoco-Philips (2)
- Conservative estimates (1)
- Consistancy (3)
- Consistent in application of the quoted price (2)
- Consolidated Tax Return (1)
- Consolidation requirement (3)
- Constructive dividends (3)
- Constructive loan (1)
- Consumer electronics (1)
- Contact lenses (2)
- Contemporaneous data (1)
- Contemporaneous documentation (18)
- Contemporaneous information (7)
- Contemporaneous uncontrolled transactions (3)
- CONTINENTAL (1)
- Contingent payments (8)
- Continued use of intangibles (2)
- Continuous losses (55)
- Contract manufacturing (46)
- Contract programming (1)
- Contract R&D (24)
- contract research agreement (1)
- Contractual agreements (2)
- Contractual arrangement (6)
- Contractual arrangements (1)
- Contractual assumption of inventory risk (2)
- Contractual Assumption of risk (18)
- Contractual assumption of risk not followed in practice (2)
- Contractual rights (8)
- Contractual terms (29)
- Contract vs Conduct (4)
- Contributed no value (1)
- Contribution analysis (20)
- Contribution in-kind (1)
- Contribution in the form of intangibles (1)
- Contribution of other group members (2)
- Contribution proportionate to expected benefits (6)
- Contributions of intangibles (1)
- Control (3)
- Control functions (28)
- Controlled foreign affiliates (CFA) (1)
- Controlled Foreign Companies (CFC) (4)
- Controlled transactions (11)
- Controlling performance of functions (4)
- Controlling relationship (2)
- Control of economically significant risk (2)
- Control of the legal owner (4)
- Control over financial risk (3)
- Control over risk (96)
- Control premium (2)
- Conversant International Ltd (1)
- Converse (2)
- Conversion of debt into shares (1)
- Conversion of full-fledged distributors (22)
- Conversion of full-fledged manufacturers (6)
- Conversion of receivables into shares (1)
- Converted into a commissionaire (7)
- Converted into a contract R&D provider (2)
- Converted into a sales agent (2)
- Converted into a toll manufacturer (3)
- Converted into contract manufacturer (1)
- Convertible bonds (3)
- Convertible loan (3)
- Convertible Note (4)
- Convey economic value (2)
- Cooperation between tax and customs administrations (2)
- Coordination activities (1)
- Coordination Centre (1)
- Copyrighted software code (2)
- Copyright (1)
- Cordero (1)
- Core business (2)
- Corporate bonds (3)
- Corporate financial management (1)
- Corporate synergies (2)
- Corporate tax incentives (2)
- Corporate tax inversion (4)
- Corporate tax rate (1)
- Corresponding adjustment (105)
- Cosmetics (1)
- Cost-based indicators (2)
- Cost allocation (1)
- Cost approach (6)
- Costa Rica (2)
- Cost as measure for relative value of contribution (2)
- Cost base (14)
- Cost based splitting factors (9)
- Cost contribution arrangement (CCA) (126)
- Cost deduction limitation (2)
- Cost incurred (1)
- Cost incurred at early stage (2)
- Cost in current year and previous years (1)
- Cost of borrowing (2)
- Cost of closing (9)
- Cost of contributions (2)
- Cost of distribution functions (2)
- Cost of freight (1)
- Cost of functions (2)
- Cost of funds (6)
- Cost of funds-method (2)
- Cost of funds approach (4)
- Cost of leasing vs ownership (2)
- Cost of MAP (1)
- Cost of marketing activities (4)
- Cost plus (2)
- Cost plus mark up (8)
- Cost plus method (83)
- Cost pool (1)
- Cost savings (2)
- Cost savings objective factored into remuneration (2)
- Cost Sharing Arrangement (CSA) (21)
- Costs of holding subsidiary (1)
- Cost vary over time (2)
- Cost vs value (3)
- Council Directive 90/434/EEC (1)
- Country-by-Country Reporting (14)
- Country tax rate (1)
- Coupon payments (1)
- Covenants (9)
- COVID-19 (113)
- COVID-19 specific costs (17)
- credit and debit transactions (2)
- Credit arrangement (1)
- Credit assessment (2)
- Credit default swaps (6)
- Credit enhancement (1)
- Credit protection premiums (CPI) (1)
- Credit rating (36)
- Credit rating agency (1)
- Credit rating analysis (1)
- Credit risk (5)
- Credit risk analysis (5)
- Credit spread (1)
- Creditworthiness (7)
- Criminal penalties (3)
- Critical assumptions (2)
- Crookes Brothers Ltd (1)
- Cross-border financing arrangements (2)
- cross-border transactions (1)
- Cross-guarantee agreement (3)
- Cross-guarantees (3)
- CSA (1)
- CSA regs (1)
- CTI (1)
- Cullen Group (1)
- Cum-ex (1)
- CUP (18)
- CUP method (114)
- CUP method preferred (4)
- CUPs from transactions prior to acquisition (2)
- Curaçao (2)
- Currency differences (1)
- Currency loss (2)
- Currency restriction (1)
- Currency risk (4)
- Current contributions (3)
- Current contributions at cost (2)
- Current value (2)
- Customer contract (1)
- Customer lists (5)
- Customer relationship (1)
- Customs (1)
- Customs costs (1)
- Customs Duties (1)
- Customs valuations (11)
- CUT method (4)
- CVAE (French tax on value-added generated by the enterprises) (1)
- Cyprus (13)
- Cytec (1)
D
- D&S S.A. (1)
- DAC (1)
- Daimler (1)
- Danone (3)
- Databases (14)
- Data difficult to obtain (2)
- Data from other crises (1)
- Data from years after the transaction (2)
- Date of shipment (2)
- Day-to-day management (1)
- day-to-day risk mitigation (1)
- DCF model (31)
- DCF most reliable (1)
- De-specialisation of operations (2)
- Dealing (1)
- Debt (1)
- Debt-earnings ratio (1)
- Debt-financed group acquisitions (1)
- Debt/Equity Ratio (1)
- Debt factoring (5)
- Debt instruments (1)
- Debt pushdown (2)
- Decentralised treasury (1)
- Decision making (3)
- Decision making functions (17)
- Deduction (3)
- Deduction for items of a capital nature (1)
- Deductive approach (6)
- Deemed dividend (2)
- Deemed interest (1)
- Deemed international transaction (1)
- Deemed pricing date (2)
- Deemed services transaction (1)
- Deferrals of payments (1)
- Definition of captives (12)
- Definition of financial result (1)
- Definition of goodwill (3)
- Definition of intangible (2)
- Definition of risk (2)
- Definition of royalty (4)
- Definition of transaction (5)
- Degree of comparability (2)
- Delaware (8)
- Deliberate concerted actions (40)
- Delineation (167)
- Delineation of Business Restructurings (30)
- Delineation of cash pooling arrangements (10)
- Delineation of CCAs (4)
- Delineation – Substance over Form (7)
- Dell (2)
- DeltaCrédit (1)
- Demand additional information (3)
- DEMPE functions (85)
- Denial of access to MAP (1)
- Denominator - capable of being measured (2)
- Denominator - costs (8)
- Denominator - employees (2)
- Denominator - full costs (4)
- Denominator - independent from controlled transactions (2)
- Denominator - operating assets (6)
- Denominator - operating expenses (4)
- Denominator - sales (2)
- Denominator materially affected by controlled transaction (2)
- Denso (1)
- Dependence or control (1)
- Dependent agent (1)
- Dependent agent PE (DAPE) (3)
- Deposit (2)
- Deposit rate (1)
- Deposit transaction (1)
- Depreciation of shares (1)
- Derivative contracts (2)
- Detailed information on the foreign associated (6)
- Determination of costs (2)
- Determined at the outset (4)
- Determining profit to be split (6)
- Deutsche Bank (2)
- Developing countries (3)
- Developing documentation rules (2)
- Developing justifications after the fact (2)
- Development agreement (1)
- Development at limited costs (1)
- Development CCAs (9)
- Development risk (2)
- Diageo (1)
- Diagnostic ratios (2)
- Did not reflect economic reality (5)
- Difference in volumes (4)
- Differences in capacity utilisation (2)
- Differences in characteristics (2)
- Differences in competitive position (2)
- Differences in markets (2)
- Differences in quality (1)
- Differences in the level and types of expenses (2)
- Differences in the nature of the intangibles (2)
- Differences materially affecting price (10)
- Difference to party in control of risk (2)
- Different measures of profit (8)
- Different Method (4)
- Difficult cases where no one approach is conclusive (2)
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E
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F
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G
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H
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I
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J
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K
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L
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Q
R
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S
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