Transfer pricing is a highly complex and technical field. Even experienced corporate tax professionals and financial accountants can require help and frequent reminders of how to navigate the various stages involved and stay up to date with regulatory changes.
Articles by Lukas Balciunas
Lukas Balciunas
Lukas is a Senior Manager at RoyaltyRange. He holds a Master’s degree in European law from Radboud University (the Netherlands). Having worked as a researcher with other library-as-a-service platforms, Lukas has already built a reputation for providing high-quality data-driven solutions for clients.
For transfer pricing professionals, it’s imperative to have a thorough understanding of the different methods for calculating fair prices and when to apply them. Here, we’ll provide an overview of the key concepts for the Transactional Net Margin Method (TNMM), one of the key transfer pricing methods. We’ll go over when and why to use this method, as well as explain the role of comparables and answer frequently asked questions about the TNMM.
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