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Transactional net margin method
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IRAS e-Tax Guide
www.iras.gov.sg3.26 Resale price method A transfer pricing method where the resale price to the independent party is reduced by a comparable resale price margin to arrive at the arm’s length price of the product transferred between the related parties. 3.27 Residual analysis An analysis used in the transactional profit split method under which the
FY2020 Financial Results - Toyota
global.toyotaNet Revenues Operating Income Margin Other Income Income before Income Taxes Equity in Earnings of Affiliated Companies Net Income ... Transactional (Imports/Exports) ... Accounted for Using the Equity Method Profit for Year Attributable to Owners of the Parent