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Resale price method
| Глоссарий по налогам |
Method used in transfer pricing between affiliated companies, under which an arm`s length price is ascertained by deducting a normal profit margin from the resale price at which a buyer of inventory assets resells these assets to an unrelated party.
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Profit method, английский
Method used in transfer pricing cases that looks at the profits arising from controlled transactions of one or more of the associated enterprises participating in such transactions.
Investment method, английский
Method used in connection with vat where an immediate credit is granted against tax for that part of expenditure incurred during the year for acquisition of business assets (such as plant and machinery by a manufacturer) which related to the tax element in the price of such assets.
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