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The Transactional Net Margin Method


Marketed By :  LAP LAMBERT Academic Publishing   Sold By :  Kamal Books International  
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  • Product Description

The transactional net margin method was established in the OECD Transfer Pricing Guidelines of 1995 and was included to solve differences between OECD Member Countries, but since many countries have been against the method, there does still exist a risk of double taxation. OECD recommends the transactional net margin method to be used only if none of the traditional methods can be used. OECD Member Countries are encouraged to follow the OECD Transfer Pricing Guidelines when pricing transactions in practice, but they are not legally binding. The purpose of this book is to analyse whether the transactional net margin method is used as a last resort method in practice and to determine whether the method should hold the status of last resort in the future.The book provides an analysis of the differences between theory and practice and discusses whether the status of TNMM should change to one of greater parity with competing practices which can be useful for many companies.

Product Specifications
SKU :COC22872
AuthorNathalie Boquist
Number of Pages72
Publishing Year7/29/2010
Edition1 st
Book TypeInternational law
Country of ManufactureIndia
Product BrandLAP LAMBERT Academic Publishing
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-07-28 00:00:00