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Synopsis
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.
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About the Author
Studied international law of taxation at Jonkoping International Business School, Current position: Tax Agent at The Swedish Tax Agency.
"About this title" may belong to another edition of this title.
- PublisherLAP LAMBERT Academic Publishing
- Publication date2010
- ISBN 10 3838342070
- ISBN 13 9783838342078
- BindingPaperback
- LanguageEnglish
- Number of pages72
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The Transactional Net Margin Method
Published by
LAP LAMBERT Academic Publishing Jul 2010, 2010
ISBN 10: 3838342070
ISBN 13: 9783838342078
New
Taschenbuch
Seller: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germany
Seller rating 5 out of 5 stars
Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 72 pp. Englisch. Seller Inventory # 9783838342078
Quantity: 2 available
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The Transactional Net Margin Method : A transfer pricing method in theory and practice
Published by
LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3838342070
ISBN 13: 9783838342078
New
Taschenbuch
Seller: AHA-BUCH GmbH, Einbeck, Germany
Seller rating 5 out of 5 stars
Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - 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. Seller Inventory # 9783838342078
Quantity: 1 available
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The Transactional Net Margin Method
Published by
LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3838342070
ISBN 13: 9783838342078
New
Softcover
Seller: moluna, Greven, Germany
Seller rating 5 out of 5 stars
Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Boquist NathalieStudied international law of taxation at Jonkoping International Business School, Current position: Tax Agent at The Swedish Tax Agency.The transactional net margin method was established in the OECD Transfer Pr. Seller Inventory # 5414704
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