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Transfer pricing adjustment - TNMM has almost become the ‘default’ method for taxpayers in recent...

Transfer pricing adjustment - TNMM has almost become the ‘default’ method for taxpayers in recent years. - As such, the TNMM often proves easier to apply than, say, the Cost Plus or RPM methods, and TNMM is less sensitive to minor differences in the products being sold. - AT .....

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