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Gift causa mortis
| Глоссарий по налогам |
A transfer of property by a person who faces impending death. the donee thereby becomes the owner of the property, but on the condition that the gift is revoked if the donor does not die.
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Comparable uncontrolled price (cup) method, английский
A transfer pricing method that compares the price for property or services transferred in a controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances.
Transactional net margin method, английский
A transactional profit method that examines the net profit margin relative to an appropriate base (e.g. costs, sales, assets) that a taxpayer realizes from a controlled transaction (or transactions that it is appropriate to aggregate under the principles of oecd tp guideline chapter i).
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