Applying the Lesson to Basic Transactions

Oliver Treidler

Chapter Chapter 3 in Transfer Pricing in One Lesson, 2020, pp 25-90 from Springer

Abstract: Abstract Building on the pragmatic understanding of the arm’s length principle gained in the previous chapter, the reader will now be introduced to the most common transfer pricing methods. It will be demonstrated that the available methods will allow us to find a best fit for each business model, but also that we should never use them “arbitrarily.” The reader will be equipped with a “decision tree” for each method, guiding them through the process of evaluating whether a specific method can be appropriately applied. The application of each method, including how to conduct a respective comparability analysis, will be demonstrated in the context of a case study. The case studies further include instructive conclusions on how to interpret tax risk from a transfer pricing perspective and indicate strategies to mitigate such risks.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-030-25085-0_3

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DOI: 10.1007/978-3-030-25085-0_3

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