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The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets. [1] [2]
Feinschreiber, Robert: Transfer Pricing Methods, 2004, ISBN 978-0-471-57360-9; Parker, Kenneth and Levey, Marc: Tax Director's Guide to International Transfer Pricing, 2008, ISBN 978-1-60231-001-8; Services by Thompson RIA and Wolters Kluwer: search "transfer pricing" on their websites
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[1] Where a country or a region in a country has a surplus of a product that is exported, the EPP is determined by considering the Import Parity Price or International Benchmark Price of the commodity and other trade factors. The EPP applies only to the quantity that is exported and not to the quantity that is sold domestically.
Internal exchanges that are measured by transfer prices result in (1) revenue for the business unit furnishing (i.e. selling) the funds and (2) costs for the business unit receiving (i.e., buying) the funds. [4] Considering a centralised organisation, internal trade is mandated and the fund transfer price unilaterally determined by the treasury ...
A Block Matching Algorithm is a way of locating matching macroblocks in a sequence of digital video frames for the purposes of motion estimation.The underlying supposition behind motion estimation is that the patterns corresponding to objects and background in a frame of video sequence move within the frame to form corresponding objects on the subsequent frame.
In commodities transactions, formula pricing is an arrangement where a buyer and seller agree in advance on the price to be paid for a product delivered in the future, based upon a pre-determined calculation. For example, a packer might agree to pay a hog producer the average cash market price on the day the hogs will be delivered, plus a 2 ...
Price variance (Vmp) is a term used in cost accounting which denotes the difference between the expected cost of an item (standard cost) and the actual cost at the time of purchase. [1] The price of an item is often affected by the quantity of items ordered, and this is taken into consideration.