TNMM
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The concept TNMM represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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TNMM
Resource Information
The concept TNMM represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- TNMM
94 Items that share the Concept TNMM
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- A comprehensive look at the Berry ratio in transfer pricing
- A renewed interest in the modified resale price method for customs valuation
- A rose by any other name: smelling the flowers at the OECD's (last) resort
- ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
- Adobe Systems Inc v Assistant Director of Income Tax and another : W.P.(C) Nos 2384/2013, 2385/2013 & 2390/2013
- Analyzing the determinants of profitability : evidence from European distributors
- Analyzing the determinants of profitability, part 3 : evidence from European manufacturers
- Application of transactional profit methods : Japan
- Ausgewählte Aspekte der Verwaltungsgrundsatze - Verfahren (Teil I) : Dokumentation von Verrechnungspreislisten
- Benchmark-Studien und Konzernsynergien = Benchmark studies and group synergies
- Betriebsstätten und kostenbasierte Verrechnungspreismethoden - Teil 1: Behandlung nicht-wertschöpfender Kosten sowie nicht abzugsfähiger Betriebsausgaben
- Betriebsstätten und kostenbasierte Verrechnungspreismethoden - Teil 2: Ermittlung eines angemessenen Dotationskapitals und Besonderheiten bei der Erstellung der Hilfs- und Nebenrechnung gemäß Paragr. 3 BsGaV
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- Can a 'shared net margin method' provide a global transfer pricing standard?
- China considering annual APA reports, SAT official says
- Comparable data searches, TNMM use examined in BNA International forum survey of 27 countries
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Designing a hybrid transfer pricing method
- Developing country taxation, part V: designing a hybrid transfer pricing method
- Developing country taxation, part VI: the importance of measuring the effects of transfer pricing reform
- Die Gewinnaussteuerung von Routineunternehmen in der Wirtschaftskrise : Über den Umgang mit Fremdvergleichsdaten im Rahmen der transaktionalen Nettomargen-Methode
- Die Spartenrechnung in der Verrechnungspreispraxis : wohin mit den Gemeinkosten?
- Dutch fertilizer transfer pricing litigation : which entity is the tested party?
- EU Commission's transfer pricing analysis at stake : the Amazon case according to the General European Court
- Elephant in the room : lease accounting's impact on CPM/TNMM
- Federal Court rejects Commissioner's attempt to use transactional net margin method
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- Gross margins for mining marketing hubs : applications and critiques of TNMM
- Guide to international transfer pricing : law, tax planning and compliance strategies
- High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
- High Court finds TNMM more appropriate than CUP transfer pricing method
- High Court finds exports to foreign associate not comparable with goods sold in domestic market
- Il transfer pricing : analisi, casi e questioni
- In tax practice the cost-plus method is often a TNMM in disguise : what to do about it?
- India : guidance on R&D centres
- India articulates its view on marketing intangibles
- Indonesia : how to select the most appropriate method
- International case law : part 1
- International cooperation and understanding what's new about the OECD's transfer pricing guidelines
- Introductie tot de praktische aspecten van de OECD-transfer-pricingmethodieken
- Is there a sixth comparability factor in Canadian transfer pricing?
- Jahresendanpassungsklauseln bei Verrechnungspreisen : nachträgliche Korrektur von vorläufig ermittelten Verrechnungspreisen
- Lessons from Nigeria's first transfer pricing ruling
- Location specific advantages - case studies
- Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
- M/s Sony India (P) Limited v Deputy Commissioner of Income Tax ; Deputy Commissioner of Income Tax v M/s Sony India (P) Limited : ITA Nos 1189/Del/2005, 819/Del/2007, 820/Del/2007, 1181/Del/2005, 1257/Del/2007 and 1656//Del/2007
- Margensteuerung einer deutschen „einfachen“ Vertriebstochter : ein praktikabler Lösungsvorschlag
- Metody szacowania cen transferowych (po nowelizacji)
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- Practical application of transactional profit methods : Australia
- Practical application of transactional profit methods : Belgium
- Practical application of transactional profit methods : Canada
- Practical application of transactional profit methods : France
- Practical application of transactional profit methods : South Africa
- Practical application of transactional profit methods : Spain
- Practical application of transactional profit methods : United Kingdom
- Practical application of transactional profit methods : United States
- Practical issues in preparing EU transfer pricing documentation applying TNMM on a Pan-European basis
- Prioritizing transfer pricing methods : an Indian and global perspective
- Proposed revision of chapters I-III of the OECD Transfer Pricing Guidelines
- Proposed structure for a 'value creation' method
- Recent developments in Japanese transfer pricing rules and practice
- Reconsidering TNMM : a case for the profit split method in China
- Russia's outbound transfer pricing litigations : weak CUP versus questionable TNMM
- Schefenacker Motherson Ltd v ITO : ITA No 4459/DEL/07
- Should depreciation be marked up in a transactional net margin method context for service providers?
- Simplifying developing country multinational taxation : the 'Amount B' proposal and the repair of transfer pricing
- State aid enforcement after Amazon
- Study on comparable data used for transfer pricing in the EU : final report
- TNMM - the OECD's response to CPM : are they really different?
- Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
- The "transfer pricing-customs" tightrope walk
- The Bombay High Court decides whether the CUP method can be applied to customized goods
- The Cameco decision : a welcome glimpse of transfer pricing in the post-BEPS world
- The increasing importance of transfer pricing regulations : a worldwide overview
- TogliattiAzot : Russian courts endorse simplistic approach to transfer pricing valuation
- Trade and transfer pricing
- Transactional net margin method not favoured by the Australian Federal Court
- Transactional profit methods : a practitioner's response to the OECD
- Transactional versus profit-based methods : if courts prefer CUP, why is TNMM so popular?
- Transfer pricing
- Transfer pricing and customs valuation: how can we (finally) bridge the gap?
- Transfer pricing and the CPM/TNMM in a downturn
- Transfer pricing for thermal coal mined in Colombia : a battle of poor methodologies
- Transfer pricing guide 2012 - part one
- 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 measures and emerging developing economies
- Transnational net margin method, comparable profits method and the arm's length principle
- Valuation of intangibles under income-based methods - part 1
- Which method to use for the valuation of football players’ image rights?
- Über den Umgang mit Verlusten in Fremdvergleichsstudien : Probleme der Verrechnungspreisbestimmung auf Basis der transaktionalen Nettomargen-Methode
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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/resource/MruWuaG56hM/" 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/MruWuaG56hM/">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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
