RoyaltyRange is happy to announce that yet again we are partnering with Virtual Tax Summit and sharing our knowledge about TP Aspects of Financial Transactions.
What are intangibles?
DEMPE functional analysis
Virtual Tax Summit
Five new transfer pricing Directives are released in the US
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)…
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…
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…
We are proud to announce that our director Kris (Kestutis) Rudzika will participate in the OECD Blockchain Policy Forum taking place on 4-5 September in Paris!
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…
In the 2017 edition of the Transfer Pricing Guidelines, the Organisation for Economic Co-operation and Development (OECD) outlines six steps for analyzing transactions involving intangibles. Step 1 is to “Identify the intangibles used or transferred in the transaction with specificity and the specific, economically significant risks
Many professionals find the concept of blockchain difficult to explain, and it is even more difficult for people outside the field to understand it.
Essentially, this is an evolution of several other technologies from the past…
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