Transactional Net Margin Method (TNMM): A case study for a distribution company

TNMM Method - Distribution Company

Introduction The Transfer Pricing (TP) rules were introduced to regulate the transactions executed between related companies. The effective TP framework is of main interest in cases where the related parties are established in different states or jurisdictions. In such cases, the various corporate tax rates and regimes, in general, may motivate multinational groups for profit … Read more