PPT-Transfer Pricing Rules and TP Assessment

Author : luanne-stotts | Published Date : 2015-11-27

27 October 2012 Manish Bafna Senior Manager Global Transfer Pricing Services B S R amp Co Mumbai India B S R amp Co Agenda Transfer Pricing Rules Overview Practical

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Transfer Pricing Rules and TP Assessment: Transcript

27 October 2012 Manish Bafna Senior Manager Global Transfer Pricing Services B S R amp Co Mumbai India B S R amp Co Agenda Transfer Pricing Rules Overview Practical Experience Case Laws. Handbook for the Oil . & Gas Industry. August 2012. All materials, content and forms contained in this handbook are the intellectual property of TPA, and may not be copied, reproduced, distributed or displayed without TPA's express written permission.. Industry . Benchmarking . for . select . Industries. Bhupendra Kothari. Villy Dhabhar. 28 October 2012. Contents. Sector Based Transfer . Pricing . Policy – . Manufacturing Sector. Distribution Sector. Austrian Branch Report. Vienna, 15 March 2017. Dr. . . Andrea Lahodny. Partner – Transfer Pricing. Dr. . Raffaele . Petruzzi. , LL.M. .. Managing Director, WU Transfer Pricing Center. Transfer . Pricing. FAR Analysis & . Most Appropriate Method. CA Manas Rindani. Baroda Study Circle. May 2017. 1. Functions Assets & Risk Analysis (FAR). 2. Why FAR?. Reference to Statute. Steps followed in preparing study report. Melinda Brown. Transfer Pricing Advisor. Centre for Tax Policy and Administration, OECD. Refers to the pricing and other conditions in place in transactions between . ‘associated enterprises’. – normally companies. November 8, 2013. Index . What is Transfer Pricing?. Basics of Transfer Pricing – Why is it important. ?. U.S. Transfer . pricing . rules . Common Intercompany Transactions. Transfer Pricing Disclosures & Penalties. Product comparability criteria are difficult to meet in our industry. IMPORT TRANSACTIONS. EXPORT TRANSACTIONS. CUP/PIC. COST 20%. RPM / PRL . (40% GM for Pharma). CUP/PIC. COST . 15%. RPM / PRL . (15%PVA/PVV30%). November 8, 2013. Index . What is Transfer Pricing?. Basics of Transfer Pricing – Why is it important. ?. U.S. Transfer . pricing . rules . Common Intercompany Transactions. Transfer Pricing Disclosures & Penalties. Lessons for Enhancing Local Content . November 2018. Contents. Introduction. Transfer pricing in the O&G industry . Transfer pricing regime in Ghana. Way forward . Conclusion . Introduction. Definition. David Fender. Cost plus …. Willingness to pay…. Possible pricing strategies. Identifying and adhering to both short-run and long-run pricing strategies. Maximizing profits. Maintaining or gaining market share. Transfer Pricing Learning Outcome. Lead C3: . Analyse the performance of responsibility centres and prepare reports. Component C3): Explain:. Behavioural issues. Use and ethics of transfer pricing. Internal Competition & Internal trading.. They Could Cross!. August 20, 2015. UTA. Mary K. Thomas. Weaver, LLP. 972-448-6965. Slide . 1. Texas Exports. . Brazil. Canada. Mexico. 2011. 10.1. 22.1. 87.2. 2012. 10.0. 23.9. 94.4. 2013. 10.9. 26.1. Current WCO and international developments. 1. What is the issue for Customs?. Customs objective: . To verify whether a price has been influenced in a related-party transaction. Options: . Test values (difficult to use). Into A Winning Formula . Damon V. Pike/Anna Zajac - BDO USA, LLP. Wendy Everett/Keith Anderson - Schaeffler Group, USA, Inc.. . Agenda. Basics of Transfer Pricing. Customs Valuation Overview. Related Party Pricing – “Circumstances of Sales”.

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