INTM485000 - Transfer pricing: operational guidance: Evidence gathering: Index page: contents

  1. INTM485010
    Overview
  2. INTM485020
    Establish the facts
  3. INTM485021
    Comparability Analysis
  4. INTM485022
    Economically relevant characteristics
  5. INTM485023
    Risk allocation
  6. INTM485024
    Accurate delineation of the actual transaction: Full process
  7. INTM485025
    Risk
  8. INTM485030
    Using the most appropriate method
  9. INTM485040
    Using a test year
  10. INTM485050
    Bargaining power
  11. INTM485060
    Searching for comparables
  12. INTM485070
    Searching for comparables: internal comparables
  13. INTM485080
    Searching for comparables: public information
  14. INTM485090
    Searching for comparables: UK or global companies?
  15. INTM485100
    Searching for comparables: using commercial databases
  16. INTM485110
    Searching for comparables: making adjustments to potential comparables
  17. INTM485120
    Searching for comparables: range of results
  18. INTM485130
    Industry standards
  19. INTM485140
    General research