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Date1 Transfer PricingMethodsTransactionalNet MarginMethodPresented by:Suchint MajmudarNovember2009 PricewaterhouseCoopersNovember 2009 Slide2 AgendaTransfer Pricing Methods Introduction Transactional Net margin Method TNMM Comparable Profits Method CPM Date2 PricewaterhouseCoopersNovember 2009 Slide3 Most 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 2009 Slide4 Selection of Most Appropriate Method [Rule 10C(2)] Factors determining Most Appropriate Method-nature and class of international transaction-class of associated enterprises and functions performed-availability and reliability of data-degree of comparability-extent and reliability of adjustments-nature, extent and reliability of assumptionsTransfer Pricing MethodsDate3 PricewaterhouseCoopersNovember 2009 Slide5 Traditional transaction Methods -Comparable Uncontrolled Price method (CUP)-Resale Price method (RPM)-Cost Plus method (CPM) Transaction profit m
Date 1 Transfer Pricing Methods Transactional Net Margin Method Presented by: Suchint Majmudar November 2009 PricewaterhouseCoopers November 2009 Slide 2
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