Transnational net margin method, comparable profits method and the arm's length principle

Type

Journal

Author

Casley, A.J.; Kritikides, A.

Published Date

September 1, 2003

Issue

International Transfer Pricing Journal 2003 (Volume 10), No. 5

Discusses whether it really is the case that the results of using the comparable profits method can never be arm's length, and whether this is any different for the results of applying the transactional net margin method.

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Transnational net margin method, comparable profits method and the arm's length principle