Things to consider when dealing with transfer pricing:
- What is Transfer Pricing?
- Transfer Pricing Requirements
- Why is Transfer Pricing Important?
- Challenges of Transfer Pricing Requirements
- Types of Transfer Pricing Models
- How to Establish a Transfer Price
- Comparability Factors
- Benefits of Functional Analysis
- Conducting a Functional Analysis
- Identify Functions Performed
- Risks Assumed
- Assets Used or Contributed
- Traditional Transactional Methods:
- Comparable Uncontrollable Price Method
- Resale Price Method
- Cost Plus Method
- Transactional Profits Methods
- Transactional Net Margin Method
- Profit Shift Method
- Contribution Analysis
- Residual Analysis
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Disclaimer
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