分别是可比非受控价格法、再销售价格法、成本加成法、利润分割法、交易净利润法/Comparable Uncontrolled Price,Resale Minus,Cost Plus,Profit Split,Transactional Net Margin (TNMM)。这五种方式都是在可比的大前提下,进行的转移定价比较; 5.1)可比非受控价格法 comparable uncontrolled price (CUP) method 可比非受控...
1) Transactional net margin method (TNMM) 交易净利润法 a. 这个方法和再销售价格法、成本加成法相似。 b. 营业利润 = 总利润(毛利) – 营业费用 被测方和不受控交易的实质差异 c. 当制造商或服务提供者是集团内部一方。此时成本加成法不能用。 1° return on sales (ROS) 销售利润率 2° markup on...
In our previous article abouttransfer pricing methods, we explained that there are five main methods to choose from: 1) the comparable uncontrolled price (CUP) method; 2) the cost plus method; 3) the resale price method; 4) the transactional net margin method (TNMM); and 5) the transactio...
The article discusses the transaction net margin method (TNMM) and the best process for identifying comparables using this method in New Zealand. The TNMM examines the net profit margin relative to an appropriate base including cost and sales that a taxpayer realizes from a controlled transaction. ...
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The transfer pricing methods are the comparable uncontrolled price (CUP), resale price minus, cost plus, profit split, the transactional net margin method (TNMM) and the residual method. 1.2 Practical context Chile is an OECD member country and although the Income Tax Law does not mention the ...
Profit Split Method (PSM) This method compares how stakeholders divide a transaction profit and loss depending on their relative contributions. Transactional Net Margin Method (TNMM) The TNMM compares the net profit relative to an appropriate base (such as costs, sales, or assets) attain...
OECD提供了五种指导方法，包括以成本为基础的三种和利润为基础的两种，如交易净利润法（net margin method，TNMM）和销售利润率（return on sales，ROS）等。BEPS项目中的Actions 8-10强调了价值创造的转移定价调整，不再仅关注形式，而是更注重实质性和功能分析的运用。OECD致力于制定利润分割法指导、金融...
arm's length character of a controlled transaction: • Comparable uncontrolled price ("CUP") method • Cost plus ("CP") method • Resale price ("RP") method • Profit split ("PS") method • Transactional net margin method ("TNMM") Generally, the "best method" rule should apply...
Transfer Pricing Methods Transactional Net Margin Method Presented by: Suchint Majmudar November 2009 PricewaterhouseCoopers November 2009 Slide 2 Agenda Transfer Pricing Methods • Introduction • Transactional Net Margin Method ‘TNMM’ • Comparable Profits Method ‘CPM’ ...