This article outlines the possibilities that exist in the United Kingdom, the Netherlands, Germany, France and Italy for taxpayers to apply the Berry ratio as a reliable profit level indicator in determining the arm’s length remuneration paid by a manufacturer to local distributors for services rendered. The authors reconsider how remuneration is calculated for distributors in the consumer electronics industry, including a broad field of electronics that includes devices such as TVs, radios, mobile phones, hi-fi stereos, home theatres, handheld and software-based games and Internet appliances.