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The method is based on the participation of transferred goods in the product that is resold (which is 100% in a simple resale). Then the parameter price will be the resale price participation less a profit margin, fixed by law. (...) A1 in Prod. A’) = € 10,000 - Resale price margin (20%) = € 2,000 Parameter Price = € 8,000 Figure 1: Resale Price Method (without manufacturing) 3  GPM = gross profit margin = the value of gross profit margin ratio, as determined by law or tax regulations (30% in this simplified example).  TP(parameter price) = NRP – GPM x NRP = NRP – 20% x NRP = 80% NRP Hence: • (Net) Resale Price = € 10,000 • - Resale price margin (20%) = € 2,000 • A1 Transfer Price under Brazilian law = € 8,000 (Where the Product A is an input for Product B) (Net) Resale Price = € 10,000 Participation Ratio (of Prod. (...) The maximum price on imports or the minimum price on exports.  PV = participation value of the goods transferred to the associated enterprise in the net resale price = (price of product A ÷ cost of product B) x (net resale price of product B);  GPM = gross profit margin = the value of gross profit margin ratio, as determined by law or tax regulations (30% in this example).  GPMV = GPM x PV = GMP x (price of product A ÷ cost of product B) x (net resale price of product B) = 30% (price of product A ÷ cost of product B) x (net resale price of product B).  TP(parameter price) = PV – GMPV = ((price of product A ÷ cost of product B) x (net resale price product B)) – 30% x ((price of product A ÷ cost of product B) x (net resale price product B)) = PV (1 – GPM) Fixed Margins for the Resale Price Method 10.1.2.11.
Language:English
Score: 1433833.8 - https://www.un.org/esa/ffd/wp-...razil_-20121002_v6_HC-accp.pdf
Data Source: un
They also provide positive benefits for both creditors and debtors by establishing international guarantees through which debtors could receive financial credits against the aircrafts and parts thereof and, by the same, creditors could protect their rights when debtors fail payment. (...) ANALYSIS 1.1 The two documents provide the following benefits: a) creation of an international interest registry, with priority on other interests on parts of the aircraft or on the aircraft itself; b) improvement of financial returns of the parties to air transport industry; c) facilitating financing of aircraft modernization and consequently improving civil aviation safety; d) availing valuable private sector resources for infrastructure development of all countries, particularly, developing countries; e) facilitating resale of airframes, aircraft engines and helicopters through the aircraft international register, transfer of financing balances, preservation of the parties rights and consequently promoting commercial activities; f) playing an important role in the resale and exchange of expensive aircraft engines and spare parts through simplified registration procedures in the international register. (...) ACTION PROPOSED TO THE ASSEMBLY 2.1 To take note of the content of this working paper and invite member states that have not yet approved the Convention and the Protocol to do so for the benefit of both debtors and creditors. — END —
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Score: 1415050.4 - https://www.icao.int/Meetings/...%2036th%20Session/wp234_en.pdf
Data Source: un
A party  that developed the intangibles should be able to obtain benefit from the intangibles either  through a sale or licensing of the intangibles or through an increase in prices of products or  services with imbedded intangibles.  (...) Page 15 of 65 Figure 2: Resale Price Method Associated Enterprise 1 Independent Enterprise Associated Enterprise 2 Given price = $ 10,000 - Resale price margin (25%) = $ 2,500 Arm’s Length Price = $ 7,500 2.2.2 Mechanism of Resale Price Method The mechanism of the resale price method reduces the price of a product that the related  sales company (i.e.  (...) The resale price method thus focuses on  functional comparability. 
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Score: 1414092.2 - https://www.un.org/esa/ffd/wp-.../ta-tp-Oct2011_TP_Chapter5.pdf
Data Source: un
Hence: • (Net) Resale Price $ 10,000 • – Resale Price Margin (20%) $ 2,000 • A1 Transfer Price under Brazilian law = $ 8,000 Associated Enterprise 1 Associated Enterprise 2 Independent Enterprise Appropriate Price? (...) More details are given below. Resale Price (with manufacturing operation) D.1.2.7. (...) A in Prod. B) = $ 6,000 - Resale price margin (30%) = € 1,800 Parameter Price = € 4,200 Inputs Fixed margins for the Resale Price Method D.1.2.11.
Language:English
Score: 1406963.2 - https://www.un.org/esa/ffd/wp-...1_Brazil_20161002_v3_clean.pdf
Data Source: un
Another example would be where a company performs one particular function and bears the cost thereof but the benefit also accrues to the other party to the transaction. (...) B.3.2.6.4. Example of Resale Price Method Application It is assumed that the resale price in Figure B.3.2 is $100. (...) The Resale Price Method thus focuses on functional comparability.
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Score: 1395424.1 - https://www.un.org/esa/ffd/wp-..._Methods_20161127_v7_clean.pdf
Data Source: un
There  could be another example where one company performs one particular function and bears the cost thereof  but  the  benefit  is  also  accrued  to  the  other  party  to  the  transaction.    (...) The  functional  analysis helps to identify the operations that benefit a related party and so require an arm’s length return.    6.1.2.6.  (...) The resale price method thus focuses on functional comparability. 
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Score: 1376794.9 - https://www.un.org/esa/ffd/wp-...ethods_20120924_v7_HC-accp.pdf
Data Source: un
MODEL LAW ON COMPETITION (2012) : REVISED CHAPTER 3
Both the manufacturer and retailers may see benefit for themselves in having retail price maintenance and it can be argues there are public benefits as well. (...) Given these circumstances, developing countries are likely to treat resale price maintenance as a per se offence although the trend in developed countries is to authorise resale price maintenance when there are demonstrable public benefits. 49. (...) • The ACCC may not grant authorization to proposed exclusionary provisions (primary boycotts), secondary boycotts, third line forcing and resale price maintenance unless it is satisfied in all the circumstances that the proposed provision or proposed conduct is likely to result in such a benefit to the public that the provision should be permitted to be made or the conduct should be allowed to take place (the second test).
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Score: 1366513.7 - daccess-ods.un.org/acce...pen&DS=TD/B/C.I/CLP/L.4&Lang=E
Data Source: ods
Associated Enterprise 1 Associated Enterprise 2 Independent Enterprise Figure 2: Resale Price Method Arm’s Length Price? Price is Given Given price = € 10,000 - Resale price margin (25%) = € 2,500 Arm’s Length Price = € 7,500 WORKING DRAFT 8 2.2.2 Mechanism of Resale Price Method The mechanism of the resale price method reduces the price of a product that the related sales company (i.e. (...) The resale price method thus focuses on functional comparability. (...) The resale price method is thus typically applied to ‘marketing operations’.
Language:English
Score: 1363056.4 - https://www.un.org/esa/ffd/wp-...oads/2014/10/6STM_CRP4_Ch4.pdf
Data Source: un
MODEL LAW ON COMPETITION (2020), REVISED CHAPTER III
However, it may encourage interbrand competition as retailers endeavour to capture economies of scale and scope.22 Both the manufacturer and retailers may see benefits for themselves in retail price maintenance and it may be argued that there are public benefits as well. (...) Given such circumstances, developing countries are likely to treat resale price maintenance as a per se offence, while the trend in developed countries is to authorize resale price maintenance when there are demonstrable public benefits. (...) A competition authority may authorize firms to engage in certain conduct when the firms are subject to effective competition and such practices produce a net public benefit. The net public benefit needs to be aligned with the objectives or purposes of the competition law, preferably interpreted as an economic benefit or economic efficiency.
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Score: 1354020.1 - https://daccess-ods.un.org/acc...en&DS=TD/RBP/CONF.9/L.1&Lang=E
Data Source: ods
If the CUP method cannot be applied, the next methods to consider are the cost plus and the resale price methods. The resale price method will be considered if Associated Enterprise 1 owns valuable intangible property. (...) WORKING DRAFT 4/17 Assuming a resale price of € 10,000 and a gross profit margin of 25 %, the transfer price amounts to € 7,500: Table 1: Mechanism of Resale Price Method Initially Benchmarking analysis Resale price € 10,000 € 10,000 Cost of goods sold € ? (...) WORKING DRAFT 16/17 The residual profit split method is more used in practice than the contribution approach. Two benefits of the residual approach include the following.
Language:English
Score: 1338437.7 - https://www.un.org/esa/ffd/wp-...oads/2014/10/6STM_CRP4_Ch5.pdf
Data Source: un