Ch 3 · Transfer Pricing (Sec 92 to 92F)

🗺️ Chart summary

Transfer Pricing Methods
       |
   CUP -- Comparable Uncontrolled Price
   RPM -- Resale Price Method
   CPM -- Cost Plus
   PSM -- Profit Split
   TNMM -- Transactional Net Margin
   Other -- Rule 10AB
       |
   Most Appropriate Method (MAM) chosen