What are the different Methods to calculate the arm’s length price?

Posted by Unknown on 03:39 in Transfer Pricing Transfer Pricing FAQ's | Comments : 0

What are the different Methods to calculate the arm’s length price?

The various Methods to calculate the arm’s length price with respect to an international transaction are as under :

Transactional net margin method (TNMM)

Resale price method (RPM )

Comparable uncontrolled price method (CUP)

Cost plus method (CPM )

Profit Split Method (PSM) ( PSM )

Other Method as prescribed by the Board (CBDT). So far, no method is prescribed by the Board.