Italian translation: metodo dei quartili intermedi (o centrali)
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English to Italian translations [PRO] Bus/Financial - Finance (general) / claims collection
English term or phrase:intermediate quarters method
If the application of the aforementioned methods results in the determination of several transfer prices of limited comparative value, the new law expressly provides that the range of transfer prices so determined must be narrowed down (Sec. 1 (3) sentence 2 AStG). One possible method to narrow the price range is the so-called intermediate quarters method. According to this method, the upper and lower fourths of the range of transfer prices are disregarded. The median of the narrowed price range is again determinative