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.
Author: Lukas Balciunas
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