Transfer Pricing Methods Transactional Net Margin Method

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Date1Transfer PricingMethodsTransactionalNet MarginMethodPresented by: suchint MajmudarNovember2009PricewaterhouseCoope rsNovember 2009Slide2AgendaTransfer Pricing Methods Introduction Transactional Net Margin Method TNMM Comparable Profits Method CPM Date2PricewaterhouseCoopersNovember 2009Slide3Most Appropriate Method OECD advocates the use of Traditionaltransaction Methods (CUP, RPM andCPM) over Transactional profitmethods (PSM and TNMM) [ChapterIII, ] Flexibility granted to taxpayer forselection of Most Appropriate Method No preference for any particularmethod under Indian Transfer pricinglawTransfer Pricing MethodsPricewaterhouseCoopersNovember 2009Slide4Selection of Most Appropriate Method [Rule 10C(2)] Factors determining Most Appropriate Method -nature and class of internationa

Date 1 Transfer Pricing Methods Transactional Net Margin Method Presented by: Suchint Majmudar November 2009 PricewaterhouseCoopers November 2009 Slide 2

  Methods, Margin, Transactional, Transactional net margin method, Suchint