| INTM467010 |
General overview |
| INTM467020 |
Establish the facts |
| INTM467030 |
Using the correct method |
| INTM467040 |
Dealing with global transfer pricing |
| INTM467050 |
Using hybrid methods |
| INTM467060 |
OECD methodologies, business structures and tax minimisation strategies |
| INTM467070 |
Using a test year |
| INTM467080 |
Searching for comparables: why use comparables? |
| INTM467085 |
DSG Retail Ltd and others v HMRC (TC00001) |
| INTM467090 |
Searching for comparables: separate or combined transactions? |
| INTM467100 |
Searching for comparables: internal comparables |
| INTM467110 |
Searching for comparables: public information |
| INTM467120 |
Searching for comparables: UK or global companies? |
| INTM467130 |
Searching for comparables: using commercial databases |
| INTM467140 |
Searching for comparables: making adjustments to potential comparables |
| INTM467150 |
Searching for comparables: range of results |
| INTM467160 |
Establishing an arm's length price for valuable intangible property |
| INTM467170 |
Industry standards and intangible property |
| INTM467180 |
Searching the internet |
| INTM467190 |
Press reports |
| INTM467200 |
Discounted cash flow models |
| INTM467210 |
Franchise models |
