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.
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Basic Transfer Pricing Knowledge:
- What is transfer pricing? – detailed explanation.
- The Arm’s Length Principle
- What is a controlled transaction?
- What is BEPS? – rules and government regulation.
- What are the effects of BEPS on transfer pricing? – recent developments and trends.
- The 15 Action Points BEPS explained – detailed and hyper-linked overview
- Five different transfer pricing methods with examples – 4000+ reads per month.
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
Advanced Transfer Pricing