TRAINING TRANSFER PRICING CASE LAW

Training Transaction

Training Periodic Adjustment

 

Preliminary training transfer pricing case law terbaru

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In practice, it is virtually impossible to meet all comparability standards in accordance with the arm’s length principle. Accordingly, the OECD Guidelines repeatedly state that “transfer pricing is not an exact science”, but does require the exercise of judgment on the part of both the tax administrator and taxpayer. Hence to develop a good understanding of transfer pricing principles and mythologies, practical applications in form of case law should give an in-sight on how to deal with issues that are not explicitly covered within domestic legislation as well as the OECD Guidelines.

Topic Covered training transaction terbaru

1. Related vs non-related party transaction
2. Function, risk and level of market
3. Comparability factors
4. TP methods: common problems and cases
5. ALP: timing of analysis and periodic adjustment
6. ALP: price range & statistical problems
7. ALP: aggregation vs transactional analysis
8. ALP: problematic areas in adjustment
9. Business cycle and strategies
10. Intangible: benefit testing & economic ownership
11. Services: benefit testing & allocation

 

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