Transactional Net Margin Method (TNMM)

AT – Nov 2019 – L3 – Q3b – International Taxation

Recommend and justify the most suitable transfer pricing method for Pyrotechnics Ghana Limited.

Question

Pyrotechnics Ghana Limited was established for the main purpose of providing marketing support services to Pyrotechnics UK Limited, its parent company. Pyrotechnics Ghana Limited’s expenses are reimbursed with a 5% mark-up, which constitutes its total revenue.

Required:

What is the best transfer pricing method that can be used to test this transaction? Justify your response and show how the method will be applied.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Arm's Length, Multinational Enterprises, Transactional Net Margin Method (TNMM), Transfer Pricing
Level: Level 3

Topic: International taxation
Series: NOV 2019

Question Tag: Transactional Net Margin Method (TNMM)

Filter by Professional Bodies

Filter by Subject

Filter by Series

Filter by Topics

Filter by Levels

AT – Nov 2019 – L3 – Q3b – International Taxation

Recommend and justify the most suitable transfer pricing method for Pyrotechnics Ghana Limited.

AT – Nov 2019 – L3 – Q3b – International Taxation

Recommend and justify the most suitable transfer pricing method for Pyrotechnics Ghana Limited.

Our offerings

Contact Info

Customer

Get In Touch

Question Tag: Transactional Net Margin Method (TNMM)

Filter by Professional Bodies

Filter by Subject

Filter by Series

Filter by Topics

Filter by Levels

AT – Nov 2019 – L3 – Q3b – International Taxation

Recommend and justify the most suitable transfer pricing method for Pyrotechnics Ghana Limited.

You're reporting an error for "AT – Nov 2019 – L3 – Q3b – International Taxation"

AT – Nov 2019 – L3 – Q3b – International Taxation

Recommend and justify the most suitable transfer pricing method for Pyrotechnics Ghana Limited.

You're reporting an error for "AT – Nov 2019 – L3 – Q3b – International Taxation"

Our offerings

Contact Info

Customer

Get In Touch

admin