Few observations about Indian TP
{"Image DocumentName": "Few observations about Indian TP", "Image ImageDescription": "Six methods \u2013 no preferred method. CUP, Cost-Plus, RPM, TNMM, Profit-split and any other method for determination of ALP. TNMM (and CUP) rule the roost. TNMM is like a panacea for its ease of application at the enterprise (or segment level) using an operating margin/cost PLI. Throw in some comparables in the same industry and you are set! Profit-Split method is very rarely used. ALP is calculated via arithmetic mean of comparable prices. Threshold limit of international transactions for reference to TPO reference is Rs.15 crores (Rs.150 million) October 2013.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}