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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Transfer pricing adjustment - TNMM has almost become the ...


Transactional Net Margin Method Becomes Default for Transfer Pricing Adjustments Due to Ease and Reliability Over Other Methods.

November 5, 2015

Case Laws     Income Tax     AT

Transfer pricing adjustment - TNMM has almost become the ‘default’ method for taxpayers in recent years. - As such, the TNMM often proves easier to apply than, say, the Cost Plus or RPM methods, and TNMM is less sensitive to minor differences in the products being sold. - AT

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