Matches in DBpedia 2015-10 for { <http://dbpedia.org/resource/Transactional_net_margin_method> ?p ?o }
Showing triples 1 to 32 of
32
with 100 triples per page.
- Transactional_net_margin_method abstract "The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets.This differs from the cost-plus and resale price methods that compare gross profit margins. However, the TNMM requires a level of comparability similar to that required for the application of the cost plus and resale price methods. Where the relevant information exists at the gross margin level, taxpayers should apply the cost plus or resale price method.Because the TNMM is a one-sided method, it is usually applied to the least complex party that does not contribute to valuable or unique intangible assets. Since TNMM measures the relationship between net profit and an appropriate base such as sales, costs, or assets employed, it is important to choose the appropriate base taking into account the nature of the business activity. The appropriate base that profits should be measured against will depend on the facts and circumstances of each case.".
- Transactional_net_margin_method wikiPageExternalLink methods.htm.
- Transactional_net_margin_method wikiPageID "14639141".
- Transactional_net_margin_method wikiPageLength "1452".
- Transactional_net_margin_method wikiPageOutDegree "10".
- Transactional_net_margin_method wikiPageRevisionID "683076274".
- Transactional_net_margin_method wikiPageWikiLink Arms_length.
- Transactional_net_margin_method wikiPageWikiLink Arms_length_principle.
- Transactional_net_margin_method wikiPageWikiLink Category:International_taxation.
- Transactional_net_margin_method wikiPageWikiLink Category:Pricing.
- Transactional_net_margin_method wikiPageWikiLink Cost-plus_pricing.
- Transactional_net_margin_method wikiPageWikiLink Gross_margin.
- Transactional_net_margin_method wikiPageWikiLink Gross_profit.
- Transactional_net_margin_method wikiPageWikiLink Intangible_asset.
- Transactional_net_margin_method wikiPageWikiLink Net_profit.
- Transactional_net_margin_method wikiPageWikiLink Profit_margin.
- Transactional_net_margin_method wikiPageWikiLink Transfer_pricing.
- Transactional_net_margin_method wikiPageWikiLinkText "Transactional net margin method".
- Transactional_net_margin_method hasPhotoCollection Transactional_net_margin_method.
- Transactional_net_margin_method wikiPageUsesTemplate Template:Finance-stub.
- Transactional_net_margin_method subject Category:International_taxation.
- Transactional_net_margin_method subject Category:Pricing.
- Transactional_net_margin_method type Article.
- Transactional_net_margin_method type Article.
- Transactional_net_margin_method comment "The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets.This differs from the cost-plus and resale price methods that compare gross profit margins.".
- Transactional_net_margin_method label "Transactional net margin method".
- Transactional_net_margin_method sameAs השוואת_הרווחים.
- Transactional_net_margin_method sameAs m.03grhxb.
- Transactional_net_margin_method sameAs Q7833727.
- Transactional_net_margin_method sameAs Q7833727.
- Transactional_net_margin_method wasDerivedFrom Transactional_net_margin_method?oldid=683076274.
- Transactional_net_margin_method isPrimaryTopicOf Transactional_net_margin_method.