transfer pricing methods

Transfer Pricing compliance for distribution companies

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The implementation of integrated business models and the development of national and multinational groups has been a trend for over 30 years. Many MNEs (Multinational Enterprises) reach a high level of vertical integration in order to ensure economies of scale and higher efficiency. In more detail, a group can be structured from companies incorporated in … Read more

Transfer Pricing Methods

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The selection of a transfer pricing method always aims at finding the most appropriate method for a particular case. For this purpose, the selection process should take account of the respective strengths and weaknesses of the OECD recognised methods. “Traditional transaction methods” and “transactional profit methods” can be used to establish whether the conditions imposed … Read more