Transfer pricing methods: application of the Cost-plus method

Описание к видео Transfer pricing methods: application of the Cost-plus method

The cost-plus method begins with the costs incurred by the supplier of property (or services) in a controlled transaction for property transferred or services provided to an associated purchaser. An appropriate cost-plus mark-up is then added to this cost, to make an appropriate profit in light of the functions performed and the market conditions.
In this video, we introduce you to the application of the internal cost-plus method and the external cost plus method.

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