11 October 2007
Dealing with Import,Export, Royalty and Technical Fee payments etc are come under Transfer Pricing Catagory.
The following methods are used to arrive TP: 1.Comparable Uncontrolled Price (‘CUP’) method 2.Resale Price Method (‘RPM’) 3.Cost Plus Method (‘CPM’) 4.Profit Split Method (‘PSM’) 5.Transactional Net Margin Method (‘TNMM’)
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