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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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Main aspects of Functional Analysis and Comparability Analysis

Functional Analysis and Comparability Analysis are integral components of Transfer Pricing, providing a framework for assessing the arm’s length nature of related-party transactions.

Author: Royalty Range

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Transfer Pricing in the Digital Economy

Transfer Pricing plays an important role in a wide range of industries and fields of economy, especially in those that engage in cross-border transactions and have related-party relationships. Let‘s take a closer look at one of them – the Digital Economy.

Author: Royalty Range

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Service Fees database for CUP and CUT benchmarking studies

The Service Fees database is used for Transfer Pricing analysis. You need to compare service fees charged in transactions between related parties (controlled transactions) with those charged in transactions between unrelated parties (uncontrolled transactions). It is easy to perform a robust TP benchmarking analysis by using the RoyaltyRange solution – Service Fees database.

Author: Royalty Range

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