Transfer Pricing Audit Procedures

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Nil

Nil (Querist)
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12 October 2007 What all are required to do while conducting TRANSFER PRICING AUDIT?

Ravikumar.G

Ravikumar.G (Expert)
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12 October 2007 It is a volumeness process:
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’)

Also Chartered accountants has to cerify in Form 3CEB regarding TP.

Nil

Nil (Querist)
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12 October 2007 Thanks,

I need the audit procedure rather than the methods for determining arm length price.

if u ve any link to those audit procedures
kindly provide..

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