From year to year, TPA has performed a large number of benchmark analyses for various industries with respect to various function profiles. These benchmarking studies are readily available to assist multinationals to determine arm’s length outcomes in previous years. Below are some of our available benchmarks per function. Please contact us in case you are interested in finding any specific benchmarks for the past years.
The objective of TP documentation is mainly to help tax authorities 1) to evaluate the content and quality of the TP report (e.g. reporting of management structure, organizational structure, financial performance, functional analysis, intangible assets and comparability analysis etc.) and 2) to discover any substantial issues in related party transaction arrangements (e.g. long term losses, large number of transaction types, functional profile significantly deviates from value chain analysis, transaction with low tax jurisdictions etc.).
TPA has many years of TP compliance experience and can help taxpayers complete TP documentation in a timely, accurate and cost-effective manner, while reducing compliance risks.