Transfer Pricing

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Want to ask whether
1. we take gross margin earned at enterprise level or of the transaction itself under CPM method?
2. How under TNMM net profit should be segregated between AEs and Non AEs?
Replies (1)
1. Transaction net margin 2. Segmental financials to be prepared using proper allocation keys such as employee benefit ratio for service industry, direct expense ratio, marketing expenses for Non-AE. Reach out us for more clarification on 9022579441.


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