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What are the different procedures to calculate the arms length price?

April 26, 2017arms CALCULATE different LENGTH price procedures

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What are the different procedures to calculate the arms length price?

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The various procedures to calculate the arms length price with respect to an international transaction are the following. • Transactional net margin procedure • Resale price procedure • Comparable uncontrolled price procedure • Cost plus procedure • Profit split procedure There are various other procedures that are prescribed by the Central Board of Direct Taxes, generally known as the Board.