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