Our philosophy is that everyone should have access to a clear basic information on transfer pricing. Since lawmakers often do not provide such information, we do.
Below we offer you a number of detailed explanations of the various aspects of transfer pricing. These articles will help you understand what transfer pricing means for your firm.
All links open in a new tab:
Basic Transfer Pricing Knowledge:
- What is transfer pricing?
- The Arm’s Length Principle
- What is a controlled transaction?
- What is BEPS?
- The effects of BEPS on transfer pricing
- The 15 Action Points BEPS explained
- Five different transfer pricing methods with examples
- International vs Domestic transfer pricing
- An overview of relevant all Transfer Pricing Guidelines
The different transfer pricing methods in detail:
Traditional Transaction Methods
- The CUP Method (with example) (Comparable Uncontrolled Price Method)
- The Resale Price Method (with example)
- The Cost Plus Method (with example)
Transactional profit methods
- Transactional Net Margin Method (“TNMM Method”) with example
- Transactional Profit Split Method (with example)
Transfer Pricing Documentation Explained
- What is transfer pricing documentation?
- What is a Local File?
- What is a master file?
- What is a country-by-country report?
Transfer Pricing in Different Countries
- Transfer Pricing Malaysia
- Transfer Pricing Singapore
- Transfer Pricing Hong Kong
- Transfer Pricing Vietnam
- Transfer Pricing Philippines
