Transfer Pricing Sound Bites
TPA Global Sound Bites | What is BEPS
July 20th, 2016
Base erosion and profit shifting (BEPS) is a tax avoidance strategy used by multinational companies, wherein profits are shifted from jurisdictions that have high taxes (such as the United States and many Western European countries) to jurisdictions that have low (or no) taxes (so-called tax havens). The term is used in a project headed by the OECD which produced detailed reports in September 2014 in response to seven actions agreed previously.
TPA Global Sound Bites | What is The Transfer Pricing Process?
July 19th, 2016
TPA Global Sound Bites | A brief explanation on what is transfer pricing
July 18th, 2016
Transfer pricing is the setting of the price for goods and services sold between controlled (or related) legal entities within an enterprise. For example, if a subsidiary company sells goods to a parent company, the cost of those goods paid by the parent to the subsidiary is the transfer price.
TPA Global Sound Bites | What is comparability within Transfer Pricing
July 17th, 2016
Most rules provide standards for when unrelated party prices, transactions, profitability or other items are considered sufficiently comparable in testing related party items. Such standards typically require that data used in comparisons be reliable and that the means used to compare produce a reliable result.

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