Transactional Net Margin Method Becomes Default for Transfer Pricing Adjustments Due to Ease and Reliability Over Other Methods.

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....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....