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Methodologies in Calculating the Market Price

The transfer pricing methodologies which are accepted internationally are as follows :

  1. Traditional Transaction Methods
    • Comparable Uncontrolled Price Method
    • Resale Price Method
    • Cost Plus Method
  2. Transactional Profit Methods
    • Profit Split Method
    • Transactional Net Margin Method

 

Part I - Tax Legislation on Transfer PricingPart III - Process in Establishing the Market Price

Last updated: 23.11.2020