Articles by Royalty Range

Benchmarking studies are essential tools in transfer pricing, but they come with their own set of challenges. Finding appropriate comparables, making necessary adjustments, and navigating varying regulatory requirements are complex tasks that require thorough analysis and documentation.

We are excited to announce being an associate sponsor at one of the biggest Transfer Pricing events – TP Minds International, which will take place on 18 – 19 June 2024 at the Novotel London West, London, UK. Technical workshops will be available on 17 June, Pillar 2 Summit Day – 20 June.

Transfer Pricing, the practice of pricing transactions between related entities within a multinational enterprise, has emerged as a critical issue in the field of international taxation. While Transfer Pricing is essential for allocating profits and ensuring fair taxation across jurisdictions, it presents countless challenges for multinational enterprises, tax authorities, and policymakers alike. Understanding and navigating these challenges is crucial for achieving compliance, managing risks, and maintaining transparency in the global tax landscape.

Transfer Pricing raises serious challenges in the financial services industry. Tax authorities acknowledge that these service providers focus on managing and shifting risks, presenting both distinct challenges and advantageous opportunities in Transfer Pricing.

In the area of international business, where transactions occur between related entities across different jurisdictions, ensuring that prices are set at arm’s length is extremely important. Transfer Pricing, the practice of determining the prices charged in these transactions, plays the main role in maintaining fairness and transparency within multinational corporations.

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.