Page 8 - Strategic Tax Planning for Global Commerce & Investment
P. 8
1. Best Method Rule ...................................................................... 46
2. Comparability Analysis............................................................ 47
3. Arm’s – Length Range .............................................................. 51
Transfer Pricing Valuation Methods ................................................ 53
1. Comparable Uncontrolled Price Method (CUP) ................... 54
2. Resale Price Method ................................................................. 59
3. Cost - Plus Method .................................................................... 64
4. Transactional Net Margin Method (TNMM) ........................ 68
5. Transactional Profit Split Method ........................................... 71
Conclusion ............................................................................................. 75
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