#TaxmannPPT | Simplifying Transfer Pricing and Threads of Reporting | Deloitte India

Simplifying Transfer Pricing and threads of reporting - 2021 Simplifying Transfer Pricing and threads of reporting - 2021

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#TaxmannPPT | Simplifying Transfer Pricing and Threads of Reporting | Deloitte India

Published on Nov 10, 2021

Taxmann

Coverage of the PPT: ✔️ Concept and Introduction • Flowchart for applying Transfer Pricing Regulations for international transactions • Typical Transactions ✔️ Why is Arm’s Length Price (ALP) Needed? • Illustration for the need of transfer pricing rules • Steps to determine ALP ✔️ Economic Analysis – Key Considerations ✔️ Functional, Assets and Risk (FAR) Analysis • Functional Analysis – Key Points • Components of Functional Analysis • Why is FAR required in ALP analysis • Entity characterization under FAR ✔️ Benchmarking Analysis/Comparability Analysis • Overview of Transfer Pricing Methods • Sensitivity of Comparables to Methods • Selection of Tested Party • Identification of Comparable Companies • Application of Filters ✔️ Effect of Range & Margin ✔️ Transfer Pricing Policy, RPT Policy, Intercompany Agreements, and Transfer Pricing ✔️ Study – Similarities and Differences ✔️ Threads of Reporting ✔️ Questions & Answers

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