je li raspodjela rizika o kontroliranoj transakciji u skladu s načelom tržišnih uvjeta ([.,]) i
Se även efterhandsrapporten om internprissättning från 2017, s. 19: ”For the party that does not make a unique and valuable contribution, like any other one-sided method, the TNMM tends to mathematically give the same effect as a residual profit split method as only a remuneration for the routine functions can be allocated and no residual profit can be attributed to that party.