resale price method definition
resale price method means a transfer pricing method based on the price at which a product that has been purchased from an associated enterprise is resold to an independent enterprise; the resale price being reduced by the resale price margin and the result, after subtracting the resale price margin, can be regarded, after adjustment for other costs associated with the purchase of the product, e.g. custom duties, as an arm’s length price of the original transfer of property between the associated enterprises;
resale price method means the transfer pricing method under which the resale margin that a purchaser of property in a controlled transaction earns from reselling the property in an uncontrolled transaction is compared with the resale margin that is earned in a comparable uncontrolled purchase and resale transaction;
resale price method means comparing the resale margin that a
More Definitions of resale price method
resale price method means determining the terms and price of the controlled transaction by comparing its gross profit margin with the gross profit margin of an independent transaction that is comparable in terms of sales revenue;