Transcription of Transfer Pricing Methods Transactional Net Margin …
{{id}} {{{paragraph}}}
Example: quiz answers
Transfer Pricing Methods Transactional Net Margin …
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 Sli
Date 1 Transfer Pricing Methods Transactional Net Margin Method Presented by: Suchint Majmudar November 2009 PricewaterhouseCoopers November 2009 Slide 2
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
Second look at measuring inequality in South, Australian Mine Ventilation Legislation, THE ADVANTAGES AND DISADVANTAGES OF, THE ADVANTAGES AND DISADVANTAGES OF FRANCHISING, Illustrative Example of Intangible Asset Valuation, Evaluating Computer Programs: Tools and, Evaluating Computer Programs: Tools and Assessment, Instructions, Wuthering Heights