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Only job applications with fully completed surveys will be processed.

1. Give a description of the arm’s length principle

2. What is a Master file?

3. Which elements are contained into a functional analysis?

4. What is the source and significance of CbyC Reporting?    

5. Give a description of the ‘Transactional Profit Methods”  

6. What is the relevance of a value chain analysis?  

7. What is the title of Chapter IX OECD Transfer Pricing Guidelines?

8. What is a corresponding adjustment?      

9. Why is it difficult to find comparables for intangible-related transactions? 

10. What is meant by “PLI” and mention at least 3 specific PLIs

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