Articles by Royalty Range

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.

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.

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.

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.

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.

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.

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.

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.

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.

RoyaltyRange‘s Loan Interest Rates database is a comprehensive solution, tailored to meet the exacting standards of modern financial analysis and compliance requirements. We provide high-quality comparables data on third-party loan agreements, including credit ratings and interest rates.