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WHAT IS FUNCTIONAL ANALYSIS?

As the Organisation for Economic Co-operation and Development (OECD)’s 2017 edition of the Transfer Pricing Guidelines provides only a short explanation of what a functional analysis is, we thought we would explain it in more detail here...

October 2017

THE DEMPE FUNCTIONAL ANALYSIS

The Actions 8–10 report by the Organisation for Economic Co-operation and Development (OECD), released in October 2015, states that the arm’s length principle requires that all members of the group receive appropriate compensation for any functions they perform, assets they use...

September 2017

DEMPE FUNCTIONS

Under the arm‘s length principle, each member of the multinational enterprise group should receive arm‘s length compensation for the functions it performs...

August 2017

DEMPE EXPLAINED

The introduction of the concept of development, enhancement, maintenance, protection and exploitation of intangibles (DEMPE) has resulted in significant changes in how multinational enterprises (MNEs) implement the arm’s length principle...

August 2017

WHAT ARE INTANGIBLES?

In its simplest form, an 'intangible' is something that belongs to a company but is not a physical or financial asset - e.g. intellectual property or organizational know-how...

August 2017

SERVICE AGREEMENT DATA

RoyaltyRange has launched a new Service fee database and our clients can now access the quality service agreement data. The new Service fee database provides detailed data on the most recent agreements involving various types of services…

August 2017

DATABASE SUBSCRIPTION PLANS

RoyaltyRange is happy to provide our customers with a wide range of subscription options for our intellectual property database. Take your pick from 6 different plans to get the optimal subscription package for your needs…

July 2017

WHAT DATABASE ISSUES DO DEVELOPING COUNTRIES FACE?

In recent years, international tax community have become increasingly aware of the issues that developing countries face when it comes to accessing databases and administering transfer pricing...

June 2017

Customer support team | RoyaltyRange

OUR GREAT CUSTOMER SUPPORT TEAM MOVED TO THE NEW OFFICES!

We have many priorities, but excellent customer service and support is always a top priority...

June 2017

TAX TREATY HISTORY IN THE MAKING

On Wednesday June 7th, 2017, ministers and officials from 68 nations met in Paris to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("Multilateral Instrument" or "MLI")...

June 2017

 

WHAT IS TRANSFER PRICING?

The term ‘transfer pricing’ refers to the amount of money that is exchanged when two or more related company entities transact with each other. It is generally used in relation to multinational enterprises (MNEs)...

June 2017

HOW TRANSFER PRICING REGULATIONS ARE BEING ENFORCED AROUND THE WORLD

Global transfer pricing regulations have undergone significant changes in recent years, as governments around the world have realized the importance of stopping multinational enterprises (MNEs) reduce tax through international profit shifting...

June 2017

WHAT CAN WE LEARN FROM THE DISCUSSION DRAFT OF ‘A TOOLKIT FOR ADDRESSING DIFFICULTIES IN ACCESSING COMPARABLES DATA FOR TRANSFER PRICING ANALYSES’?

The Platform for Collaboration on Tax features RoyaltyRange (www.royaltyrange.com) as the European database for intangibles license agreements and royalty rates.

May 2017

LICENSE AND ROYALTY RATE BENCHMARKING STUDY

Our benchmarking study is a detailed comparison of publicly available licence agreements and royalty rates in order to determine an arm’s length (market) royalty rate range for the specific products or services...

May 2017

 

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