Article 14. The "cost plus" method of the Transfer Pricing Law

Home / RLA / Article 14. The "cost plus" method of the Transfer Pricing Law

1. When using the "costs plus" method, the market price of goods (works, services) is defined as the sum of the costs (expenses) incurred and the margin.

2. To determine the costs (expenses), the costs (expenses) for the production (purchase) and (or) sale of goods (works, services), transportation, storage, insurance and other costs (expenses) are taken into account.

The margin is determined in such a way as to ensure the profitability range established for this field of activity, determined in accordance with Articles 17-1 and 17-2 of this Law.

3. The range of profitability for a given field of activity is determined on the basis of the sources of information specified in Article 18 of this Law in comparable economic conditions.

The Law of the Republic of Kazakhstan dated July 5, 2008 No. 67-IV.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases