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Sinopsis
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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Reseña del editor
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.
Biografía del autor
Studied international law of taxation at Jonkoping International Business School, Current position: Tax Agent at The Swedish Tax Agency.
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The Transactional Net Margin Method
Publicado por
LAP LAMBERT Academic Publishing Jul 2010, 2010
ISBN 10: 3838342070
ISBN 13: 9783838342078
Nuevo
Taschenbuch
Librería: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: 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. Nº de ref. del artículo: 9783838342078
Cantidad disponible: 2 disponibles
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The Transactional Net Margin Method
Publicado por
LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3838342070
ISBN 13: 9783838342078
Nuevo
Tapa blanda
Librería: moluna, Greven, Alemania
Calificación del vendedor: 5 de 5 estrellas
Condición: 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. Nº de ref. del artículo: 5414704
Cantidad disponible: Más de 20 disponibles
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The Transactional Net Margin Method : A transfer pricing method in theory and practice
Publicado por
LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3838342070
ISBN 13: 9783838342078
Nuevo
Taschenbuch
Librería: AHA-BUCH GmbH, Einbeck, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: 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. Nº de ref. del artículo: 9783838342078
Cantidad disponible: 1 disponibles
Imagen del vendedor
The Transactional Net Margin Method
Publicado por
LAP LAMBERT Academic Publishing Jul 2010, 2010
ISBN 10: 3838342070
ISBN 13: 9783838342078
Nuevo
Taschenbuch
Librería: buchversandmimpf2000, Emtmannsberg, BAYE, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: Neu. 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.Books on Demand GmbH, Überseering 33, 22297 Hamburg 72 pp. Englisch. Nº de ref. del artículo: 9783838342078
Cantidad disponible: 2 disponibles