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Engagements › Northbridge Marine Holdings › Benchmarking: Crew supply to the tankers

Benchmarking: Crew supply to the tankers

Tested party: Northbridge Crew Services Ltd. Method: TNMM, net cost plus (what is TNMM?). Profit level indicator: Net cost plus (operating profit over total costs), weighted over 2023–2025. Policy target 6.00%.

Comparables accepted or rejected, the range, the tested party against it.

Suggestion, not decision. The screening column is a rules-based first pass over the search strategy. It counts for nothing until a person accepts or rejects the company. The range below uses only companies a person accepted. The comparables are invented; the real ones would come from a licensed database. Process: OECD 3.4, OECD 3.38–3.46.

The Range, by Each Quartile Definition

No comparable is accepted yet.

The interquartile range: OECD 3.57, 3.60. Which definition the practice uses, and the Tax Department's view: Practice policy · to be confirmed by the practice.

The Comparables

Team members on the engagement record the accept and reject decisions. Choose a team member under View As to try it.

Refresh From The Database

Upload this year's export: companies already in the study get their new figures and keep last year's decision; new companies arrive with a screening suggestion for a person to decide. The study's sign-offs reopen. The column layout, with this study's companies.

Team members on the engagement import.

Sign-Off

ReviewedVerifiedConfirmed

Next: Reviewed, by a team member. Choose a person under View As to sign.

HashContent hash 07b654355ca4 · a change to it reopens every sign-off