Understanding the Transactional Net Margin Method (TNMM) in Transfer Pricing
The Transactional Net Margin Method (TNMM) is a pivotal tool in transfer pricing, used to ensure that transactions between associated enterprises are …
Tag: CUP
The Cost Plus Method in Transfer Pricing
The Cost Plus Method is a widely used approach in transfer pricing for determining arm's length prices between related entities. This method is partic…
Understanding the Comparable Uncontrolled Price (CUP) Method in Transfer Pricing
The Comparable Uncontrolled Price (CUP) Method is one of the primary transfer pricing methods used to determine arm's length prices for transactions b…
Understanding the Resale Price Method in Transfer Pricing
The Resale Price Method in Transfer Pricing is a fundamental approach used by multinational enterprises (MNEs) to ensure compliance with international…
The Importance of Thorough Economic Analysis in Transfer Pricing
Discover why thorough economic analysis in transfer pricing is essential for compliance and profit optimization. Learn how experts like TRM can help.
Czech Transfer Pricing Case Highlights Importance of Burden of Proof
Analysis of the ERT Automotive Bohemia case emphasizses the critical role of the burden of proof in transfer pricing disputes and its implications for…
Czech Transfer Pricing Case: ERT Automotive Bohemia Wins Appeal Against Tax Authorities
Analysis of the Czech transfer pricing case where ERT Automotive Bohemia won against tax authorities, highlighting key issues and implications for mul…
CUP vs TNMM in Italy vs DG: A Transfer Pricing Method Analysis
Analyze the Italy vs DG transfer pricing case, comparing CUP and TNMM methods from tax authority and taxpayer perspectives. Insights from Prof. Dr. Er…
Transfer Pricing Case Analysis: Italy vs Dolce & Gabbana
The Italy vs DG transfer pricing case is a significant ruling that has far-reaching implications for multinational enterprises and tax authorities wor…
Mopani Copper Mines PLC v. Zambia Revenue Authority
The Supreme Court of Zambia ruled on the appeal by Mopani Copper Mines PLC against the Zambia Revenue Authority (ZRA) regarding tax assessments for th…