Category: Transfer Pricing

Profit Split Method

Profit Split Method

When conducting a transfer pricing study, one must select the most appropriate comparison method to show that the prices set in a controlled transaction (i.e.,

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Advance Pricing Agreements

Advance Pricing Agreements

Introduction to Advance Pricing Agreements – Transfer Pricing In the current business world, taxpayers seek assurance and confidence in handling their taxes and minimizing risks.

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Arm’s Length Principle

Arm’s Length Principle

Introduction to Arm’s Length Principle The internationally recognized Arm’s Length Principle forms the basis of transfer pricing. It states that when related parties engage in

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