翻訳と辞書 Words near each other ・ Transaction time ・ Transaction verification ・ Transaction Workflow Innovation Standards Team ・ Transaction-level modeling ・ Transaction-Safe FAT File System ・ Transactional analysis ・ Transactional database ・ Transactional distance ・ Transactional interpretation ・ Transactional IT ・ Transactional law ・ Transactional leadership ・ Transactional Link ・ Transactional memory ・ Transactional model ・ Transactional net margin method ・ Transactional NTFS ・ Transactional sex ・ Transactional Synchronization Extensions ・ Transactions and Proceedings of the Royal Society of New Zealand ・ Transactions demand ・ Transactions of the American Mathematical Society ・ Transactions of the American Neurological Association ・ Transactions of the American Philological Association ・ Transactions of the Honourable Society of Cymmrodorion ・ Transactions of the Institute of British Geographers ・ Transactions of the Institute of Measurement and Control ・ Transactions of the Kansas Academy of Science ・ Transactions of the Philological Society ・ Transactions of the Royal Society (disambiguation) Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Transactional net margin method ： ウィキペディア英語版 Transactional net margin method The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets. This differs from the cost-plus and resale price methods that compare gross profit margins. However, the TNMM requires a level of comparability similar to that required for the application of the cost plus and resale price methods. Where the relevant information exists at the gross margin level, taxpayers should apply the cost plus or resale price method. Because the TNMM is a one-sided method, it is usually applied to the least complex party that does not contribute to valuable or unique intangible assets. Since TNMM measures the relationship between net profit and an appropriate base such as sales, costs, or assets employed, it is important to choose the appropriate base taking into account the nature of the business activity. The appropriate base that profits should be measured against will depend on the facts and circumstances of each case. ==External links== * (TNMM ) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Transactional net margin method」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.