full-fledgeddistributors113full-fledgedmanufacturers111FunctionalAnalysis104GGAAP273GAFA382geographicmarket400Globalformularyapportionment565HHard-to-valueintangibles347highlyintegratedbusinessoperations116highlyintegratedfunctions114HTVI347IIFRS514,573IGS82Independententerprises6Informationundisclosedtotaxpayers460InternalRateofReturn346IRR346IRS方式384,478JJ-GAAP514Llegalownership306letteroflaw510limited-riskdistributors113MMaintenance338MandatoryDisclosureRules558Marketingintangible308MDR558NNexus565OOECDTransferPricingCountryProfiles13,462opportunitycost429PPEなければ課税なし564platform343platformcontributiontransaction343PLI198,203PPE258,436ProfitLevelIndicator203ProfitSplitMethod179Property,PlantandEquipment258,436Protection338PS179PS法179PTC343RResearch&Development285regionalmarkets400ResalePriceMethod179residualprofit228ResidualProfitSplitMethod226ReturnOnAssets254ReturnOnCapitalEmployed254riskassumed104ROA254ROCE254RoundTrip取引70RP法179routineprofit199,228RPSM／RPS法179,226R&D285R開発285SSAT21SCM138Seeds393索引│707
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