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

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