The Resource Gross margins for mining marketing hubs : applications and critiques of TNMM

Gross margins for mining marketing hubs : applications and critiques of TNMM

Label
Gross margins for mining marketing hubs : applications and critiques of TNMM
Title
Gross margins for mining marketing hubs : applications and critiques of TNMM
Creator
Subject
Language
  • eng
  • eng
Summary
The article discusses whether an application of the Transactional Net Margin Method (TNMM) can be used to determine the appropriate commission rate of a sales affiliate of a mining multinational. The author notes that these applications give different results from what has been offered as allegedly comparable third-party transactions
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 1 ; p. 44-60
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • mining industry
  • TNMM
  • Berry ratio
  • case law
Label
Gross margins for mining marketing hubs : applications and critiques of TNMM
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/J/JOUROFINT/1_44-60.pdf
Publication
Note
20200205

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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