The Cost Plus Method (CPM)  is a transfer pricing method where a reasonable gross profit margin is added to the cost of goods sold, based...

When testing the fairness and reasonableness of a transaction, selecting the method should aim to determine the most appropriate method...

One of the methods used in determining fair transfer pricing is the Transactional Net Margin Method (TNMM) . TNMM is a method for...

According to the Regulation of the Director General of Taxes Number 43, the right conditions for applying the comparable uncontrolled...

Whoa, talking about transfer pricing and taxes feels like discussing quantum physics, right? Mind-boggling! But let’s break it down with...

Have you ever heard of the term "Transfer Pricing"? It sounds serious, like a signature move in an action movie. But hold on, let’s keep...