Articles by Kris (Kestutis) Rudzika

Kris (Kestutis) Rudzika

Kris (Kestutis) Rudzika

Kris (Kestutis) has extensive experience in transfer pricing and specializes in operational transfer pricing, DEMPE analysis and intangibles. Previously, he was a Transfer Pricing Director at EY Belgium. He has an advanced diploma in international taxation from the Chartered Institute of Taxation in the UK. Kris is a lawyer and holds LL.M. degree. In addition, he completed financial analysis and blockchain strategy programmes at London Business School and Oxford University.

Royalty rate benchmarking

Royalty rate benchmarking

What is the market royalty rate for licensing a clothing brand? Is a 5% royalty rate for licensing your technology too low in comparison with the rates applied by third parties? Did your client set a market royalty rate when granting a licence to its subsidiary?…

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What is functional analysis?

What is functional analysis?

As the Organisation for Economic Co-operation and Development (OECD)’s 2017 edition of the Transfer Pricing Guidelines provides only a short explanation of what a functional analysis is, we thought we would explain it in more detail here…

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DEMPE functions

DEMPE functions

Under the arm‘s length principle, each member of the multinational enterprise group should receive arm‘s length compensation for the functions it performs…

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Service agreement data

Service agreement data

RoyaltyRange has launched a new Service fee database and our clients can now access the quality service agreement data. The new Service fee database provides detailed data on the most recent agreements involving various types of services…

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Database subscription plans

Database subscription plans

RoyaltyRange is happy to provide our customers with a wide range of subscription options for our intellectual property database. Take your pick from 6 different plans to get the optimal subscription package for your needs…

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Tax treaty history in the making

Tax treaty history in the making

On Wednesday June 7th, 2017, ministers and officials from 68 nations met in Paris to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“Multilateral Instrument” or “MLI”)…

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What can we learn from the discussion draft of ‘a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses’?

What can we learn from the discussion draft of ‘a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses’?

The Platform for Collaboration on Tax features RoyaltyRange (www.royaltyrange.com) as the European database for intangibles license agreements and royalty rates.

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License agreement and royalty rate benchmarking study

License agreement and royalty rate benchmarking study

Our benchmarking study is a detailed comparison of publicly available licence agreements and royalty rates in order to determine an arm’s length (market) royalty rate range for the specific products or services…

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One search royalty rates data

One search royalty rates data

A convenient way to receive relevant intellectual property licensing royalty rates. Get data on the same or next day following your request. An initial set of results is provided free of charge!…

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Benchmarking studies

Benchmarking studies

RoyaltyRange Benchmarking study is a detailed comparison of agreements and royalty rates in order to determine the arm’s length (market) royalty rate range for specific products or services…

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