Example: tourism industry
Search results with tag "Transactional net margin"
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT - OECD
www.oecd.orgJuly 2010 Page 6 The Transactional Net Margin Method (see TPG paragraphs 2.58-2.107) 14. The transactional net margin method (“TNMM”) examines a net profit indicator, i.e. a ratio of net profit relative to an appropriate base (e.g. costs, sales, assets), that a taxpayer realises from a controlled transaction (or from transactions that are appropriate to aggregate) with the net profit earned
Transfer Pricing Methods Transactional Net Margin …
www.bangaloreicai.orgDate 1 Transfer Pricing Methods Transactional Net Margin Method Presented by: Suchint Majmudar November 2009 PricewaterhouseCoopers November 2009 Slide 2