Transcription of Transfer Pricing Methods Transactional Net Margin …
{{id}} {{{paragraph}}}
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 a
Date 4 PricewaterhouseCoopers November 2009 Slide 7 TNMM Transfer Pricing Methods ð§Identify net profit margin realized by the enterprise from an international ...
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
Guide to Financial Ratios Analysis, Profit margin, Cost-Volume-Profit, Analysis, Cost-Volume-Profit Analysis, Cost- volume-profit, PROFIT ANALYSIS, Profit, Break-even analysis CVP analysis, Profit and loss ratios, AIRLINE ECONOMIC ANALYSIS, Chapter Financial Analysis 18, Calculating Your EMS Service’s