Tag: Other approaches

TPG1979 Chapter II Paragraph 70

Cases will often occur where there is no satisfactory evidence of comparable uncontrolled prices and where it may also be difficult to apply either the resale price method or the cost plus method. In such instances, it may be necessary to adopt other reasonable approaches for arriving at an arm’s length price. It may also be necessary to have recourse to additional calculations and computations to cross-check a price derived according to one or other of the methods previously described. Some other such methods used in practice are discussed in the following paragraphs, though the list is by no means exhaustive. They all need to be. used with care ...