Editing Transfer pricing (section)

===Transactional net margin method===
The transactional net margin method (TNMM)<ref>OECD Guidelines 3.26 ''et seq''.</ref> compares the net profitability of a transaction, or group or aggregation of transactions, to that of another transaction, group or aggregation.  Under TNMM, use of actual, verifiable transactions is given strong preference.  However, in practice TNMM allows making computations for company-level aggregates of transactions.  Thus, TNMM may in some circumstances function like U.S. CPM.