{"product_id":"the-transactional-net-margin-method-von-nathalie-boquist","title":"The Transactional Net Margin Method","description":"\u003cp\u003eThe transactional net margin method was established in the OECD  Transfer Pricing Guidelines of 1995 and was included to solve  differences between OECD Member Countries, but since many  countries have been against the method, there does still exist a risk  of double taxation. OECD recommends the transactional net margin  method to be used only if none of the traditional methods can be  used. OECD Member Countries are encouraged to follow the OECD  Transfer Pricing Guidelines when pricing transactions in practice,  but they are not legally binding. The purpose of this book is to  analyse whether the transactional net margin method is used as a  last resort method in practice and to determine whether the method  should hold the status of last resort in the future.The book provides  an analysis of the differences between theory and practice and  discusses whether the status of TNMM should change to one of  greater parity with competing practices which can be useful for  many companies.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783838342078\"\u003e\u003ch3\u003eA transfer pricing method in theory and practice\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783838342078","offer_id":39469274562653,"sku":"9783838342078","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/d8653fe3-a2ab-41a8-83e5-992ce741f3b4.jpg?v=1775622843","url":"https:\/\/shop.autorenwelt.de\/products\/the-transactional-net-margin-method-von-nathalie-boquist","provider":"Autorenwelt Shop","version":"1.0","type":"link"}