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Posted by Harold McClure. Find me on: LinkedIn. Swiss multinational employment service provider Adecco recently prevailed in a case brought by the Danish tax authority (Skattestyrelsen or SKAT) challenging the 2% sales royalty paid by Adecco affiliate in Denmark for the use of various intangible assets, including trademarks and know-how. The sum and substance of ground No.2 is that the Assessing Officer erred in applying TNMM rather than CUP method, thus, making deduction of Rs. 58,64,501/- from the loss declared by the assessee. 2. Before us, the assessee moved an application under Rule 29 of the I.T.A.T. Rules for admission of fresh evidence.

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'CUP'); (ii) the cost plus method; (iii) the resale minus method; (iv) the transaction net margin method (hereinafter 'TNMM') and (v) the transactional profit split

15:41. Transfer Pricing: Live session on CUP method. för 4 år sedan. ·. 1,5 tn visningar.

Transactional Profit Split Method (PSM).
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CUP method: The Tribunal rejected CUP as the MAM since the complete data for analysis is not TNMM vs RPM: The Tribunal held that one needs to focus on the merits of TNMM and RPM for the selection of MAM even though such methods have been rejected by the taxpayer in The Tribunal rejected the workings of the ALP The TNMM compares the net profit realized in a controlled transaction to the net profit realized by broadly similar independent enterprises in similar transactions. The TNMM makes use of a “net profit indicator” as a means for this comparison. This is a ratio of net profit relative to a base, such as “costs,” “sales” or “assets.” TNMM Weakness: • Net margin of a tax payer ‒ can be influenced by some factors that either do not have an effect, or have a less substantial or direct effect on price or gross margins. (e.g. age of plant & equipment, self financing vs.

Comparable uncontrolled price (CUP) method. Transactional net margin method (TNMM). In addition, CUP data (in the form of transaction price between. 30 Oct 2015 Vs. Joint Commissioner of Income Tax. Mehsana Range, Mehsana … authorities below is Comparable Uncontrolled Price (CUP) method is the most selected by the assessee as comparables, for the purposes of TNMM,.
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Prime Plastichem Nigeria Limited instead applied the TNMM. In 2016, the Nigerian Tax Authorities reviewed the transfer pricing and disregarded the CUP analysis applied in the 2013 TP documentation, applied TNMM to both 2013 and 2014 transactions, and issued an assessment of ₦1.74 billion.

Treas.