INTM467000 - Establishing the arm's length price: gathering your own evidence

Contents

INTM467010General overview
INTM467020Establish the facts
INTM467030Using the correct method
INTM467040Dealing with global transfer pricing
INTM467050Using hybrid methods
INTM467060OECD methodologies, business structures and tax minimisation strategies
INTM467070Using a test year
INTM467080Searching for comparables: why use comparables?
INTM467090Searching for comparables: separate or combined transactions?
INTM467100Searching for comparables: internal comparables
INTM467110Searching for comparables: public information
INTM467120Searching for comparables: UK or global companies?
INTM467130Searching for comparables: using commercial databases
INTM467140Searching for comparables: making adjustments to potential comparables
INTM467150Searching for comparables: range of results
INTM467160Establishing an arm's length price for valuable intangible property
INTM467170Industry standards and intangible property
INTM467180Searching the internet
INTM467190Press reports
INTM467200Discounted cash flow models
INTM467210Franchise models

 

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