Transfer Pricing Methodologies – Resale Price Method

When an expenditure is incurred on behalf of a group, we often split the bill equally. However, if certain services are availed only by a category of people, it would be unfair to charge a share of total expenditure on their tab. For example,…

Transfer Pricing Methodologies - Comparable Uncontrolled Price Method

When it comes to taking important decisions, we humans, knowingly or unknowingly, often tend to look into our neighbourhood for past examples of how people have handled similar situations before. It’s simple and straight forward – if someone…

Transfer Pricing – Understanding Arm’s Length Price

When we imagine big corporates, handshakes are one of the prominent flashes in our mind. We are often reminded that a good handshake is key to a good meeting. So, what’s a good handshake? As experts list the rules – “Approach the person…

Transfer Pricing – What is an International Transaction?

Between two non-related enterprises, transactions are usually commercial in nature where both parties represent their own interests and settle midway. However, a transaction between two related enterprises, may not be necessarily carried out…

Transfer Pricing – What are Associated Enterprises?

by the Tax Authorities. Thus, transfer pricing is crucial for your business, as proceeding without having a Transfer Pricing is important as it serves two main purposes – 1) Understanding the internal Profitability and Costing of all Units…