Resale price method

the Arm's length comparison nach § 1 AStG wird durch die Standardmethoden (Preisvergleichsmethode; Overhead method) zur Bildung von Verrechnungspreisen konkretisiert. Die Wiederverkaufspreismethode (resale price method) ist anwendbar, wenn Lieferungen oder Leistungen des Konzernunternehmens an fremde Abnehmer weiterveräußert werden.
The price of the resale is calculated back to the price that is to be set for the delivery or service of the affiliated company (retrograde method). The transfer price is therefore the resale price less discounts customary in the market (gross profit margin).

The calculation of the profit mark-up is problematic. The resale price method is suitable for deliveries of goods if a manufacturer and a sales company exist and the marketability of the goods is not changed.

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