cost plus method
Resource Information
The concept cost plus method represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
cost plus method
Resource Information
The concept cost plus method represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- cost plus method
80 Items that share the Concept cost plus method
Context
Context of cost plus methodSubject of
No resources found
No enriched resources found
- ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
- Administrative Court of Appeals case on netting subsidies and costs under cost-plus method
- An economic approach to transfer pricing for offshore business services
- An examination of German transfer pricing methodology
- An exploratory study of transfer pricing practices by multinationals with international affiliates
- Anmerkungen zum Gewinnaufschlag bei Konzernumlagen
- Application of the cost-plus method
- Arm's length dealings
- Arm's length net income for German withholding tax and tax declaration purposes
- Attribution of profits to permanent establishments - part 2
- Besteuerung von Dienstleistungsgesellschaften; Gewinnzuschläge : Rundschreiben vom 17. September 1997
- Brazil: cost plus profit margin method an alternative for MNEs?
- Can the cost-plus method be used to determine the arm's length interest rate of an intra-group loan? Observations of the A Oyj case
- Case SAC 2021:66 on group internal financing : Supreme Administrative Court provides lessons on how the OECD Transfer Pricing Guidelines should and should not be used
- China's new rules for transfer pricing and mutual agreement procedures
- Comparative survey : the cost-plus method
- Cost-plus contracts and the arm's-length principle
- Cost-plus pricing : approach and application
- Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
- Die Auftragsfertigung in der Betriebsprüfung : Außenprüfung bei grenzüberschreitenden Fällen - Fall 4
- Die sog. Standardmethoden zur Ermittlung fremdvergleichskonformer Verrechnungspreise : Preisvergleichsmethode, Wiederverkaufspreismethode und Kostenaufschlagsmethode
- Festlegung der Kostenbasis im Rahmen der Kostenaufschlagsmethode : Cour administrative d'appel Versailles, Urteil vom 11.10.2016 - 14VE02651
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- Guide to international transfer pricing : law, tax planning and compliance strategies
- How Dutch courts treat Belgian cost-plus renumeration
- In tax practice the cost-plus method is often a TNMM in disguise : what to do about it?
- Including stock-based compensation in Israeli cost-plus arrangements
- Indonesia : how to select the most appropriate method
- Inter-group services : United Kingdom
- Introductie tot de praktische aspecten van de OECD-transfer-pricingmethodieken
- Italian guidance on choosing the appropriate transfer pricing method
- Japan increases scrutiny of cross-border intercompany cost-plus service arrangements
- Konzerninterne Darlehensgewährung, Konzernrückhalt und Besicherung – Erfolgte die Entmystifizierung von Ratings beim Fremd-/Drittvergleich durch den BFH?
- Margin and cost base for applying the cost-plus method
- Metody szacowania cen transferowych (po nowelizacji)
- Nash barganing theory and intangible property transfer pricing
- New tax treatment of logistics centres in France
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- Praktisk internasjonal skatterett og internprising
- Preturile de transfer : obiectiv de interes strategic in politica companiilor multinationale
- Preços de transferência no Brasil : uma abordagem prática
- Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639
- Re Roche Products Property Ltd and another : [2008] AATA 261
- Remuneration of intra-group services : one size fits all?
- Resale price and cost-plus methods : the expected arm's length space of coefficients
- Share option re-charges : what constitutes arm's-length pricing?
- Spanish transfer pricing regime overview
- Steuerliche Behandlung von Shareholder Costs = tax treatment of shareholder costs
- The "transfer pricing-customs" tightrope walk
- The French Supreme Administrative Court provides useful clarifications on the deduction of government subsidies from the cost base in applying cost-based transfer pricing methods
- The basic framework of the cost-plus method
- The challenge of defending management service fees before the tax authorities
- The choice of a transfer pricing method
- The cost-plus method
- The cost-plus method : Japan
- The cost-plus method : Netherlands
- The cost-plus method : United Kingdom
- The cost-plus method : United States
- The cost-plus method : detemination of margin and cost : Canada
- The cost-plus method : determination of margin and cost : Austria
- The cost-plus method : determination of margin and cost : France
- The cost-plus method : determination of margin and cost : Germany
- The cost-plus method : determination of margin and cost basis : Korea
- The cost-plus method : determination of the margin and cost base : Italy
- The cost-plus method : determination of the margin and cost base : Portugal
- The increasing importance of transfer pricing regulations : a worldwide overview
- Transfer pricing
- Transfer pricing : should costs be netted with subsidies under the cost plus method?
- Transfer pricing and customs valuation: how can we (finally) bridge the gap?
- Transfer pricing and valuation in corporate taxation : federal legislation vs. administrative practice
- Transfer pricing considerations for procurement and sourcing entities
- Transfer pricing for services : the new wave hits
- Transfer pricing guide 2012 - part one
- Transfer pricing implications of cash pooling structures
- Transfer pricing in China : evolution and prospects
- Transfer pricing in one lesson : a practical guide to applying the arm's length principle in intercompany transactions
- Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
- Transfer pricing: cost plus what? Proposal for a practical and fair arm's length remuneration for manufacturing entities within a multinational group of companies
- U.N. Transfer Pricing Guidelines : Brazil's contribution to chapter 10
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/2MN4H396GiQ/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2MN4H396GiQ/">cost plus method</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept cost plus method
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/2MN4H396GiQ/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2MN4H396GiQ/">cost plus method</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
