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Challenges of Transfer Pricing

Transfer Pricing, the practice of pricing transactions between related entities within a multinational enterprise, has emerged as a critical issue in the field of international taxation. While Transfer Pricing is essential for allocating profits and ensuring fair taxation across jurisdictions, it presents countless challenges for multinational enterprises, tax authorities, and policymakers alike. Understanding and navigating these challenges is crucial for achieving compliance, managing risks, and maintaining transparency in the global tax landscape.

Author: Royalty Range

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Transfer Pricing in financial services industry

Transfer Pricing raises serious challenges in the financial services industry. Tax authorities acknowledge that these service providers focus on managing and shifting risks, presenting both distinct challenges and advantageous opportunities in Transfer Pricing.

Author: Royalty Range

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Choosing Transfer pricing methods: CUP or TNMM?

In the area of international business, where transactions occur between related entities across different jurisdictions, ensuring that prices are set at arm’s length is extremely important. Transfer Pricing, the practice of determining the prices charged in these transactions, plays the main role in maintaining fairness and transparency within multinational corporations.

Author: Royalty Range

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The CompID database by RoyaltyRange provides access to data on globally Listed Companies for Transfer Pricing professionals

RoyaltyRange has updated the latest CompID database for TNMM and CPM benchmarking studies with Global Listed Companies data. The main focus of the database is Transfer Pricing, which is reflected in the way data is treated, the workflow tools offered, and the detailed output.

Author: Judita Vendzeliene

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Challenges of applying CUP method in Transfer Pricing

When talking about Transfer Pricing methods, the Comparable Uncontrolled Price (CUP) method is the most effective one. Let‘s find out, what are the main challenges applying this method.

Author: Royalty Range

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Transfer Pricing aspects in consumer goods and retail industry

The consumer goods and retail market has been undergoing several notable changes driven by shifts in consumer behavior, technological advancements, and global economic trends recently. Let‘s explore what should be taken into consideration when talking about Transfer Pricing in this sector.

Author: Royalty Range

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Transfer pricing in agriculture industry

Transfer pricing in agricultural enterprises can present some unique challenges compared to other industries due to the nature of agricultural production and the specific factors that influence pricing and profitability.

Author: Royalty Range

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The Patent Box

The Patent Box, also known as the Intellectual Property (IP) Box or Innovation Box, is a tax incentive or regime offered by some countries to encourage innovation and investment in research and development (R&D). It provides a favorable tax regime for income derived from intellectual property such as patents, trademarks, copyrights, and sometimes even certain types of know-how.

Author: Royalty Range

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How to evaluate intellectual property?

Usually, companies owe two types of assets – tangible (equipment, buildings, machinery, money) and intangible (patents, trademarks, copyrights). While tangible assets are quite clearly visible and perceptible, intangible assets encompass a spectrum of innovations, original expressions, and distinctive identifiers that contribute to a company’s competitive edge and market presence. Let‘s explore, how to evaluate these assets, in more detail.

Author: Royalty Range

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Transfer Pricing in Telecommunications Industry

The Telecommunications industry has undergone significant transformation over the past decade, driven by technological innovation, changing consumer expectations, and regulatory developments. These changes have reshaped the competitive landscape, business models, and strategic priorities of telecommunication companies, setting the stage for further evolution and disruption in the years to come.

Author: Royalty Range

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