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How to Follow New OECD Guidance on Transfer Pricing

Insight Software

While the arm’s length principle (ALP) has been found to work effectively in the vast majority of cases, according to the OECD’s report, the unique economic conditions arising from, and government responses to, COVID-19 have led to some practical ALP challenges. Government-assistance programs.

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Guide to Intercompany Transfer Pricing

Insight Software

The company transferred IP value to affiliates between 2007 and 2009. These best practices generally fall into three categories: documentation, process and substance. Documentation. The first category, documentation, relates to the level of detail and analysis required in a transfer pricing study. Download Now.