Transfer pricing methods: application of the Resale price method

Описание к видео Transfer pricing methods: application of the Resale price method

The resale price method begins with the price at which a product that has been purchased from an associated enterprise is resold to an independent enterprise. This price is then reduced by an appropriate gross margin on this price representing the amount out of which the reseller would seek to cover its selling and other operating expenses and, in the light of the functions performed, make an appropriate profit.

In this video, we provide a brief introduction to the application of the Resale price method.

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