Tags » Comparables

The Key Elements of a Transfer Pricing Report

Action 13 of the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) recognises that enhancing transparency for tax administrations by providing them with adequate information to conduct transfer pricing risk assessments and examinations is an essential part of tackling the BEPS problem. 1,455 more words

Transfer Pricing

The Big Deal about your house appraisal

What’s the Big Deal?

The vast majority of residential mortgage transactions will require your lender to obtain an appraisal. A healthy appraisal is a key factor in the mortgage lending process and can kill a transaction as fast as a 300 credit score. 730 more words

Frederick

Transfer Pricing Methods

See my previous notes in this category for discussions of the arm’s length principle, the tested party, comparables and comparability analyses.

The OECD Guidelines describe three traditional transaction methods and two transactional profit methods for calculating a transfer price. 1,577 more words

Transfer Pricing

Comparability Analysis

Most countries’ Transfer Pricing rules are based on the “arm’s length principle”, as defined by the Organisation for Economic Co-operation and Development (OECD).

This Note looks at the practical steps involved in actually carrying out a Comparability Analysis, which is a fundamental component part of the arm’s length principle, and builds on the concepts introduced in my two previous Notes. 1,401 more words

Transfer Pricing

Comparability Factors

Most countries’ Transfer Pricing rules are based on the “arm’s length principle”, as defined by the Organisation for Economic Co-operation and Development (OECD).

The concept of “comparables” and their importance to the arm’s length principle was introduced in my previous Note in this category. 1,321 more words

Transfer Pricing

The Arm's Length Principle

This Note looks at the arm’s length principle in Transfer Pricing and introduces the concept of “comparables”.

“Comparables” basically means using comparable transactions to the connected-party transaction being reviewed, but between independent unconnected businesses. 1,244 more words

Transfer Pricing

Online Home Values and the Price of Your Home

Plenty of sellers have visited online home valuation sites such as Zillow, Trulia, and others only to be shocked at the published value of their homes. 670 more words

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