The Resource Gross margins for mining marketing hubs : applications and critiques of TNMM
Gross margins for mining marketing hubs : applications and critiques of TNMM
Resource Information
The item Gross margins for mining marketing hubs : applications and critiques of TNMM represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Gross margins for mining marketing hubs : applications and critiques of TNMM represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Gross margins for mining marketing hubs : applications and critiques of TNMM
- Title
- Gross margins for mining marketing hubs : applications and critiques of TNMM
- 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
- Label
- Gross margins for mining marketing hubs : applications and critiques of TNMM
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Gross-margins-for-mining-marketing-hubs-/R0JsvZA10eA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Gross-margins-for-mining-marketing-hubs-/R0JsvZA10eA/">Gross margins for mining marketing hubs : applications and critiques of TNMM</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Gross-margins-for-mining-marketing-hubs-/R0JsvZA10eA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Gross-margins-for-mining-marketing-hubs-/R0JsvZA10eA/">Gross margins for mining marketing hubs : applications and critiques of TNMM</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
