Transfer Pricing in One Lesson
A Practical Guide to Applying the Arm's Length Principle in Intercompany Transactions
E-Book
Transfer Pricing in One Lesson
A Practical Guide to Applying the Arm's Length Principle in Intercompany Transactions
This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm's length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book's content is applicable to a global context.
Oliver Treidler is the CEO and founder of TP&C, a transfer pricing firm based in Berlin, Germany. He has extensive experience in supporting his clients in designing and optimizing transfer pricing structures as well as in conducting comparability analyses and compiling documentation. He holds a master's degree in international economics and European studies from the Corvinus University of Budapest, Hungary, and a Ph.D. in economics from the University of Würzburg, Germany.
1;Foreword;6 2;Contents;9 3;About the Author;10 4;Chapter 1: Introduction;11 5;Chapter 2: The Lesson;13 5.1;2.1 Developing a Broad Understanding of the Relevant Economic Conditions for Your Transactions;16 5.2;2.2 Functional and Risk Analysis: Heart and Soul of Transfer Pricing;21 5.2.1;Functions;25 5.2.1.1;Research and Production;25 5.2.1.2;Procurement;25 5.2.1.3;Quality Assurance;25 5.2.1.4;Logistics and Warehousing;26 5.2.1.5;Sales and Marketing;26 5.2.1.6;After-Sales;26 5.2.1.7;Management and Administration;26 5.2.2;Risks;27 5.2.2.1;Research and Development Risk;27 5.2.2.2;Product Liability and Quality Risk;27 5.2.2.3;Market Risk;28 5.2.2.4;Customer Credit Risk;28 5.2.3;Functional and Risk Profile;28 6;Chapter 3: Applying the Lesson to Basic Transactions;35 6.1;3.1 The Comparable Uncontrolled Price (CUP) Method;38 6.2;3.2 The Resale Price Method;45 6.3;3.3 The Transactional Net Margin Method (TNMM);61 6.4;3.4 The Profit Split Method (PSM);74 6.4.1;Scenario (a): Prima Asia as ``Super Distributor´´;83 6.4.2;Scenario (b): Merger with Rothwell Gornt;88 6.5;3.5 The Cost Plus Method (C+);90 7;Chapter 4: Applying the Lesson to More Complex Transactions;101 7.1;4.1 Management Services;102 7.2;4.2 Financial Transactions;115 8;Chapter 5: Documentation and Tax Audits;127 9;Chapter 6: Closing Remarks: A Kind Word to Tax Auditors and Policymakers;132 10;Annexes;135 10.1;Annex A. Questionnaire: Transfer Pricing Basics;135 10.1.1;Identification of Relevant Facts and Circumstances;135 10.2;Annex B. Checklist for Benchmark Studies;136 10.2.1;Guidance for Integrating Benchmark Studies into the Local File;136 10.2.2;Commissioning a Local Benchmark Analysis;138 10.3;Annex C. Application of a CUP License Fee: Case Study Variation for Prima Asia;139 11;Bibliography;144
Treidler, Oliver
| ISBN | 9783030250850 |
|---|---|
| Artikelnummer | 9783030250850 |
| Medientyp | E-Book - PDF |
| Copyrightjahr | 2019 |
| Verlag | Springer-Verlag |
| Umfang | 145 Seiten |
| Sprache | Englisch |
| Kopierschutz | Digitales Wasserzeichen |
