TPguidelines
Transfer Pricing Guidelines
MENUMENU
- TP Keywords
- TP Updates
- TP Countries
- Albania
- Angola
- Argentina
- Australia
- Austria
- Bahamas
- Bangladesh
- Belgium
- Bermuda
- Bosnia and Herzegovina
- Brazil
- Bulgaria
- Canada
- Cayman
- Chile
- China
- Colombia
- Costa Rica
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Dominican Republic
- Ecuador
- Egypt
- El Salvador
- Estonia
- European Union
- Finland
- France
- Georgia
- Germany
- Greece
- Greenland
- Hong Kong
- Hungary
- India
- Indonesia
- Isle of Man
- Ireland
- Israel
- Italy
- Japan
- Kazakhstan
- Korea
- Kosovo
- Labuan
- Latvia
- Liberia
- Liechtenstein
- Lithuania
- Luxembourg
- Malaysia
- Maldives
- Malta
- Mauritius
- Mexico
- Netherlands
- New Zealand
- Nigeria
- Norway
- Panama
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Saudi Arabia
- Seychelles
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sri Lanka
- Sweden
- Switzerland
- Taiwan
- Tanzania
- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- United States
- Uruguay
- TP Library
- OECD Transfer Pricing Guidelines 2022
- OECD Transfer Pricing Guidelines 2017
- OECD Transfer Pricing Guidelines 2010
- OECD Transfer Pricing Guidelines 2009
- OECD Transfer Pricing Guidelines 1995
- OECD Transfer Pricing Guidelines 1979
- OECD Guidance on Permanent Establishments
- OECD Model Tax Convention 2017
- OECD Model Tax Convention 2014
- OECD Model Tax Convention 2010
- OECD Multilateral Instrument (2016)
- UN Manual on Transfer Pricing 2021
- UN Manual on Transfer Pricing 2017
- UN Manual on Transfer Pricing 2013
- UN Model Tax Convention 2017
- UN Model Tax Convention 2011
- EU Transfer Pricing Reports
- The Profit Split Method within the EU (2019)
- Report on Use of Economic Valuation Techniques (2017)
- Study on Economic Valuation Techniques within the EU (2016)
- Use of Comparables within the EU (2017)
- Study on use of Comparable Data within the EU (2016)
- Joint Transfer Pricing Controls within the EU (2018)
- Improving use of the Arbitration Convention within the EU (2015)
- Other Transfer Pricing Publications
- OECD Pillar One – Amount B (2024)
- GloBE Rules
- TP guidelines
MENUMENU
- TP Keywords
- TP Updates
- TP Countries
- Albania
- Angola
- Argentina
- Australia
- Austria
- Bahamas
- Bangladesh
- Belgium
- Bermuda
- Bosnia and Herzegovina
- Brazil
- Bulgaria
- Canada
- Cayman
- Chile
- China
- Colombia
- Costa Rica
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Dominican Republic
- Ecuador
- Egypt
- El Salvador
- Estonia
- European Union
- Finland
- France
- Georgia
- Germany
- Greece
- Greenland
- Hong Kong
- Hungary
- India
- Indonesia
- Isle of Man
- Ireland
- Israel
- Italy
- Japan
- Kazakhstan
- Korea
- Kosovo
- Labuan
- Latvia
- Liberia
- Liechtenstein
- Lithuania
- Luxembourg
- Malaysia
- Maldives
- Malta
- Mauritius
- Mexico
- Netherlands
- New Zealand
- Nigeria
- Norway
- Panama
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Saudi Arabia
- Seychelles
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sri Lanka
- Sweden
- Switzerland
- Taiwan
- Tanzania
- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- United States
- Uruguay
- TP Library
- OECD Transfer Pricing Guidelines 2022
- OECD Transfer Pricing Guidelines 2017
- OECD Transfer Pricing Guidelines 2010
- OECD Transfer Pricing Guidelines 2009
- OECD Transfer Pricing Guidelines 1995
- OECD Transfer Pricing Guidelines 1979
- OECD Guidance on Permanent Establishments
- OECD Model Tax Convention 2017
- OECD Model Tax Convention 2014
- OECD Model Tax Convention 2010
- OECD Multilateral Instrument (2016)
- UN Manual on Transfer Pricing 2021
- UN Manual on Transfer Pricing 2017
- UN Manual on Transfer Pricing 2013
- UN Model Tax Convention 2017
- UN Model Tax Convention 2011
- EU Transfer Pricing Reports
- The Profit Split Method within the EU (2019)
- Report on Use of Economic Valuation Techniques (2017)
- Study on Economic Valuation Techniques within the EU (2016)
- Use of Comparables within the EU (2017)
- Study on use of Comparable Data within the EU (2016)
- Joint Transfer Pricing Controls within the EU (2018)
- Improving use of the Arbitration Convention within the EU (2015)
- Other Transfer Pricing Publications
- OECD Pillar One – Amount B (2024)
- GloBE Rules
- TP guidelines
TP Keywords
A
- Abbott (1)
- Abnormal act of management (24)
- Abnormal and gratuitous advantages (6)
- abnormal or gratuitous benefit (2)
- Above or below the gross profit line (1)
- ABSA BANK (2)
- Absence of covenants (1)
- Absent the tax benefits (5)
- AB SKF Sweden (4)
- Absolut Company AB (1)
- Absolut Vodka (2)
- Abuse of discretion (1)
- Abuse of freedom (1)
- Abuse of law (21)
- Abuse of the Act (1)
- Abusive (3)
- Abusive arrangement (1)
- Abusive tax avoidance (1)
- Acacia (3)
- Accenture (1)
- Access to funding (2)
- Access to workforce in place (4)
- Accor (1)
- Accounting consistency (29)
- Accounting differences (4)
- Accounting goodwill (5)
- Accounting method of work completed (1)
- Accounting period (1)
- Accounting services (2)
- Accounting standards (27)
- Accounting valuation (2)
- Accounts payable guardrail (1)
- Accounts payables (1)
- Accounts receivable (4)
- Accrued interest (3)
- Accumulated expenditure (1)
- Accuracy of the input parameters (1)
- Accurate delineation (83)
- Acquired vs self-developed intangibles (4)
- Acquisition loans (10)
- Acquisition of business activities (1)
- Acquisition of customers (1)
- Acquisition of distribution right (1)
- Acquisition of intellectual property (6)
- Acquisition of raw materials (1)
- Acquisition of shares (11)
- Acquisition of subsidiaries (1)
- Acquisition Price Method (APM) (18)
- Acquisitions (1)
- Action 13 (1)
- Action 14 (1)
- Active ingredient (1)
- Active Pharmaceutical Ingredient (API) (11)
- Actrad (1)
- Acts as nominee (1)
- Actual arrangement vs Contractual arrangement (4)
- Actual conduct (10)
- Actual control (3)
- Actual management (2)
- Actual outcome/returns (10)
- Actual profits (2)
- Actual situation as a subsidiary (1)
- Actual transaction (76)
- Actuarial analysis (1)
- Additive approach (6)
- Adecco (2)
- Adjusted return on sales (1)
- Adjusting (2)
- Adjustment for depreciation/amortisation (10)
- Adjustment for start-up cost (2)
- Adjustment for stock options and pensions (3)
- Adjustment for termination costs (3)
- Adjustments for accounting consistency (3)
- Adjustments for differences in functions assets risks (2)
- Adjustments to determine GloBE Income or Loss (10)
- Adjustment to conform accounts (4)
- Adjustment to median (26)
- Adjustment to outer quartile (7)
- Adjustment year (1)
- Administrative assistance procedure (5)
- Administrative burden (1)
- Administrative-/compliance burden (18)
- Administrative Expenses (2)
- Administrative function (1)
- Administrative practices (1)
- Administrative procedures (5)
- Administrative services (24)
- Adobe (1)
- Advance cross border rulings (1)
- Advanced software services (1)
- Advance pricing arrangement (APA) (219)
- Advance receivables (1)
- Advance Ruling (5)
- Advances to its affiliates (1)
- Advance tax agreements (1)
- Advantageous tax regime for coordination centres (1)
- Advertising (18)
- Advertising campaign (1)
- Advertising services (16)
- Advisor liability (3)
- Ad words (2)
- AEOI Standard (1)
- Affect the arm's length price (2)
- Affiliation (1)
- Afghanistan (1)
- AFRICAN BARRICK GOLD PLC (1)
- After-sales services or sales of spare parts (2)
- After tax cash flow (2)
- Agency sales (6)
- Agency services (1)
- Agent (4)
- Agent or seller (1)
- Agent's fee (1)
- Aggravated tax fraud (1)
- Aggregated data (2)
- Aggregated transactions (74)
- Aggregation (29)
- Aggregation of intangibles (6)
- Aggregation of the intangibles (2)
- Aggressive tax structuring (1)
- Agreement at the outset (8)
- Agressive tax planning (3)
- Agressive Tax Planning Indicator (3)
- Agricultural products (4)
- Aid scheme (1)
- Airbnb (1)
- Airport (1)
- Aisan (2)
- Aisan Industry (2)
- Akin to a sale (2)
- AKZO NOBEL (2)
- Alcogal (2)
- Alcohol (1)
- Alcopa (1)
- Alemán (2)
- Alesco (1)
- Alienation of property (1)
- Allocation by Commissioner (49)
- Allocation formula (1)
- Allocation key (29)
- Allocation methods (1)
- Allocation of benefit (2)
- Allocation of capital/equity (5)
- Allocation of cost between supplier and purchaser (2)
- Allocation of costs (16)
- Allocation of income (15)
- Allocation of indirect expenses (2)
- Allocation of losses (4)
- Allocation of risk (8)
- Allocation of synergy benefit (20)
- Allocation vs taxation of income (1)
- Allowable business expenditure (1)
- ALTA Energy (2)
- Altera (4)
- Alternative methods (2)
- AMADEUS database (3)
- Amazon (6)
- AmBev (3)
- American Samoa (1)
- Amortisation/Depreciation (25)
- Amortise the transferor’s contribution (1)
- Amortization / Amortisation (2)
- Amount A (1)
- Amount B (93)
- Amount B benchmark (1)
- Amount B definitions (1)
- Amount B examples (1)
- Amount charged (4)
- AMP (advertising (11)
- AMP (advertising) (3)
- AMP (advertising marketing promotion) (1)
- Analog Devises (1)
- Analysis of risk (114)
- Anguilla (1)
- Annulment (1)
- anti-abuse clause (4)
- Anti-abuse doctrine (2)
- Anti Arbitrage Rules (3)
- Anti-avoidance provisions (15)
- Anticipated benefits (3)
- Anticipated cost savings (2)
- Anticipated returns (8)
- anti-competitive agreement (1)
- Anti-dumping duties (4)
- AOA (5)
- Apartment (1)
- Apax (1)
- Apple (9)
- Applicable accounting standard (1)
- Applicable Federal rate (3)
- Applicable resale price (2)
- Application of Profit split method (19)
- Application of the CUP method (5)
- Application of the simplified approach (14)
- Applied consistently over the lifetime (2)
- Applies generally (1.140) (6)
- Apportionment of profit (1)
- Appropriate beneficiary (1)
- Approved Issuer Levy (1)
- Approximates arm's length outcome (1)
- Arbitrage (1)
- Arbitrary and capricious (3)
- Arbitrary capricious or unreasonable (2)
- Arbitration (17)
- Arbitration Convention (4)
- Arbitration proceedings (1)
- Argentina (2)
- arm's (1)
- Arm's length adjustment not premised on avoidance (8)
- Arm's length capitalisation (3)
- Arm's length charge for services (24)
- Arm's length consideration for intangibles (30)
- Arm's length interval (5)
- Arm's length methods (5)
- Arm's length outcomes (2)
- Arm's length pricing of salary (2)
- Arm's length principle (29)
- Arm’s length range (108)
- Arm's length range (1)
- Arm's length remuneration (3)
- Arm's length transaction (1)
- Arrow Group (1)
- Article 4 (4)
- Article 5 (10)
- Article 5 (9)
- Article 6 (2)
- Article 7 (34)
- Article 8 DTA (1)
- Article 9 (79)
- Article 10 (3)
- Article 12 (25)
- Article 13 (2)
- Article 14(a) of the Arbitration Convention (1)
- Article 25 (5)
- Article 26 (1)
- Article 49 TFEU (15)
- Article 54 TFEU (1)
- Article 63 TFEU (2)
- Article 65 TFEU (1)
- Article 107 TFEU (6)
- Article 108 TFEU (5)
- Artificial arrangements (26)
- Artificial Avoidance of PE (1)
- Artificial corporate structures (1)
- artificial interest deductions (2)
- Artificial separation of intangibles (3)
- Aruba (1)
- Assembled workforce (1)
- Assembly services (1)
- Asset based splitting factors (11)
- Asset management (1)
- Assets actually used (2)
- Asset sale (1)
- Asset utilization (1)
- Asset valuation (3)
- Assignment of income (1)
- Assist with factory start-up (2)
- Associated (1)
- Assume risk prior to materialisation (4)
- Assumption of financial risk (2)
- Assumption of risk (4)
- Assumption of risk / Risk assumption (166)
- Assymetric lending and borrowing rates (1)
- Asymmetrical splits of profits and losses (9)
- Asymmetry in the treatment (3)
- ATAD (2)
- ATAP (1)
- Atlas Copco (1)
- Atmel (1)
- ATO (7)
- ATP (1)
- At the time of the transaction (4)
- Attribution of free capital (3)
- Attribution of profit (7)
- Attribution of Profits to Permanent Establishments (13)
- Audit (49)
- Audit cost (3)
- Audit practices (11)
- Audit procedure (3)
- Audit resources (2)
- Australia (2)
- Austria (1)
- Authorised OECD Approach (AOA) (18)
- Authority to make allocations (2)
- Automatic exchange of information (2)
- Automotive industry (9)
- Autonomous Community (2)
- Auxiliary services (1)
- Availability of information (6)
- Availability of reliable information (8)
- Average external financing rate (1)
- Average gross margin (1)
- Average market price (2)
- Average or median (1)
- Avery Dennison (2)
- Avon (2)
- AZETKO (1)
B
- Background reports adopted after 1977 (1)
- Back taxes (5)
- Back to back arrangement (5)
- Bad debt (2)
- Bad debt deduction (1)
- Bad debt risk (6)
- badges of trade-test (1)
- Bahamas (6)
- Baker McKenzie (2)
- Balance of debt and equity (6)
- Balancing payments (33)
- Bank (9)
- Bankability opinion (7)
- Bank commissions (1)
- Bank guarantee (1)
- Bank loan (2)
- Bank of Montreal (1)
- Bank opinion (11)
- Bankrupted companies (2)
- Bank syndicate (2)
- Barbados (11)
- Bargaining power (9)
- Bargaining power/position (5)
- Bargain made at arm's length (1)
- Baseline distribution (44)
- Baseline marketing and distribution activities (89)
- Basel requirements (2)
- BASF (1)
- Basis for royalty calculation (1)
- Basque Historical Territories (2)
- BAUSCH & LOMB (2)
- Bayer (3)
- BDO distressed debt structure (1)
- Before-and-after comparison (16)
- Beiersdorf (1)
- Belgium (13)
- Belize (1)
- Benchmark (19)
- Benchmark study (123)
- Beneficial owner (58)
- Beneficial ownership (3)
- Beneficial to the group as a whole (11)
- Benefit approach (1)
- Benefit of borrower (5)
- Benefit of collective negotiation (1)
- Benefit of the group (5)
- Benefits from collective strategy (1)
- Benefits of integration (2)
- Benefit test (102)
- Ben Nevis (3)
- Ben Nevis analysis (3)
- BenQ (1)
- BEPS (5)
- BEPS Action 5 (1)
- Bermuda (17)
- Berry Ratio (16)
- Berry ratio requirements (2)
- Best doctrine (3)
- Best Method Rule (82)
- Best practices (2)
- Beta (1)
- Better or worse off as a result of entering arrangement (4)
- Beverage (1)
- BHP Billiton (3)
- BIAC (2)
- Bilateral Advance Pricing Arrangement Manual (BAPAM) (1)
- Bilateral APA (3)
- Billing center (1)
- Binding APA (1)
- Binding MAP (1)
- Binding Precedent (1)
- Binding ruling (14)
- Biogen (1)
- Black & Decker (1)
- black list costs (1)
- Black listed Countries (4)
- Blackrock (3)
- Blackstone (2)
- Blocked income (1)
- Blocked income regulation (3)
- Blocked payment (6)
- Blocking effect (1)
- Block payment (1)
- Bloomberg (1)
- BlueCrest (1)
- Blue-sky research (2)
- Bluestar Silicones France (1)
- BMW (1)
- BNZ Investments Ltd (1)
- Board meeting (2)
- Bona fide business rational (6)
- Bona fide debt (1)
- Bonds (3)
- Bonds Convertible into Shares (OCA) (3)
- bond subscription agreement (1)
- Book value or market value of assets (2)
- Borealis (1)
- Borrowing capacity (6)
- Borrowing cost (2)
- Borrowing costs of lender (3)
- Bosal Gap (1)
- Both parties (2)
- Both parties owns unique and valuable intangibles (4)
- Bottled water (1)
- Bottler (5)
- Bottling agreement (2)
- BP (1)
- Branch (4)
- Branch of bank (1)
- Brand name (11)
- Brand promotion (1)
- Brands (10)
- Brazil (4)
- Brazilian Government bonds (1)
- Brazilian royalty rate cap (1)
- Breaches of formality (1)
- Breach of critical assumptions (11)
- Brent quotation (1)
- Brepols-doctrin (3)
- Brewery (2)
- Bright Line Test (3)
- Bright Line Test (BLT) (8)
- Brightstar (1)
- British American Tobacco (2)
- British Virgin Islands (21)
- Bürkert (1)
- Broad-based analysis (2)
- Broad-based understanding of the industry sector (2)
- Broadcom (2)
- Broadening the search (2)
- Broader arrangement of transactions (3)
- Broad range (2)
- broad understanding of the notion of transaction (5)
- Broker (2)
- Brokerage fee (3)
- Budgeted costs or actual costs (9)
- Bundled transactions (6)
- Burden of proof (Onus) (217)
- Burlington Resources (1)
- Business activities (2)
- Business in Europe Framework for Income Taxation (BEFIT) (1)
- Business models not found between independent enterprises (2)
- Business opportunity (1)
- Business or product cycle (4)
- Business processes (2)
- Business profits (3)
- Business purpose (6)
- Business rationale (16)
- Business reasons (14)
- Business restructuring (510)
- Business strategy (39)
- Buy back arrangement (1)
- Buying agents (1)
- Buying commission (1)
- Buy-in payment (12)
- Buyout (1)
- Buy-out payment (8)
- Buy-sell distributor (24)
C
- Cadbury-Schweppes (1)
- Cadence (1)
- Calculation of Discount Rates (1)
- Call-center services (2)
- Call Option (1)
- Cameco (5)
- Canadian Imperical Bank of Commerce (1)
- Cancellation of APA (2)
- Cancellation of MAP/APA (1)
- Cannot be transferred without transferring the other (2)
- Capability to make decisions (2)
- Capacity to assume risks (2)
- Capacity to borrow (1)
- Capacity utilization risk (1)
- Cap and collar rates (2)
- Capital (1)
- Capital adequacy requirements (1)
- Capital Asset Pricing Model (CAPM) (3)
- Capital contribution (1)
- Capital Expenditure (1)
- Capital expenses (1)
- Capital gain (3)
- Capital gains (1)
- Capital gains tax (1)
- Capital in nature (3)
- Capitalisation of costs (2)
- Capital notes (1)
- Capital structure (1)
- Capital support method (2)
- Capital transaction (3)
- CAPM (2)
- Captive insurance (82)
- Cargill (1)
- Caribú project (1)
- Car importer (2)
- Carlos Maximiliano (1)
- Cartel (1)
- Case T-158/00 (1)
- Cash box (1)
- Cash flow projections (2)
- Cash flows (17)
- Cash management agreement (3)
- Cash pool (124)
- Cash pool benefit (3)
- Cash pool guarantees (4)
- Cash pool leder (34)
- Cash pool members (11)
- Cash pool or loan (5)
- CA Software (1)
- Catagories of intangibles (34)
- CA Technologies (1)
- Categorization of PCT (1)
- Caterpillar (2)
- Causality Principle (1)
- Cayman Islands (23)
- CbCR (5)
- CBS (2)
- CCA/CSA (592)
- CCA/CSA accounting requirements (3)
- CCA/CSA - administrative requirements (35)
- CCA/CSA balancing payments - Example (4)
- CCA/CSA benefits (2)
- CCA/CSA changes in the membership (7)
- CCA/CSA classification (1)
- CCA/CSA contributions (13)
- CCA/CSA definitions (9)
- CCA/CSA delineation (4)
- CCA/CSA - disregarding terms (2)
- CCA/CSA documentation (16)
- CCA/CSA entry/withdrawl (9)
- CCA/CSA - implementing outcome (2)
- CCA/CSA is a contractual arrangement (3)
- CCA/CSA - methods for pricing (297)
- CCA/CSA participation (18)
- CCA/CSA reporting requirements (11)
- CCA/CSA service provider (2)
- CCA/CSAs for development (18)
- CCA/CSAs for services (4)
- CCA/CSA - Specific characteristics (2)
- CCA/CSA - substantive requirements (28)
- CCA/CSA termination (2)
- CCA/CSA transition rule (4)
- CCA/CSA Types (7)
- CCCTB (2)
- CDI rate (2)
- Centralisation of legal ownership of intangibles (12)
- Centralised business model (2)
- Centralised procurement (5)
- Centralised purchasing (6)
- Centralised services (8)
- Centralised treasury activities (3)
- Central tendency (17)
- Certificate of residence (1)
- CFA (8)
- CFC (9)
- CFC loan guarantee (2)
- Chain of controlled transactions (2)
- Chain of entities (1)
- Challenges analysing intangible transactions (2)
- Chance in a transaction (2)
- Change of method (2)
- Change of transfer pricing method (3)
- Characterisation of the transaction (3)
- Characteristics of property/service (6)
- Characterization (1)
- Charter hire fees (2)
- Check-the-Box (3)
- Chemicals (8)
- Cherry picking (4)
- Cherry Picking (2)
- Chevron (2)
- Chevron Doctrin (1)
- Chevron step 2 test (1)
- Chile (1)
- China (1)
- Choice of method (11)
- Choice of tested party (29)
- Circular 12/2018 (2)
- Circular arrangement (10)
- Circumvention of tax law (1)
- Citybank (1)
- Civil law (1)
- Civil (or administrative) penalties (4)
- CJIP (2)
- Classification of intangibles (1)
- Clearance agreement (3)
- Clerical error (1)
- Closely related risks (7)
- Closing agreement (2)
- Coal prices (1)
- Co-branding (1)
- Coca-Cola (11)
- coffee beans (1)
- Coffee machines and capsules (2)
- Colgate Palmolive (3)
- Collateral (9)
- Collateral adjustment (20)
- Collective investment vehicle (1)
- Colourable devices (2)
- Combination of intangibles (2)
- Combined profits (6)
- Combined ratio and return on capital (4)
- Combined Taxable Income (CTI) (1)
- Combined transactions (13)
- Comfort letter (1)
- Commensurate with income (12)
- Commensurate with income (CWI) (2)
- Commentaries (1)
- Commentary to the OECD Model Tax Convention (1)
- Commentary to the OECD Model Tax Treaty (1)
- Commercial aid (1)
- Commercial and financial relation (18)
- Commercial considerations (7)
- Commercial databases (12)
- Commercial judgement (2)
- Commercial justification (7)
- Commercial legislation or case law (3)
- Commercially irrational (2)
- Commercial rationality (32)
- Commercial rationality of a restructuring as a whole (2)
- Commercial reality (2)
- Commercial reason (4)
- Commission (3)
- Commissionaire (6)
- Commissionaire arrangement (12)
- Commission expenses (2)
- Commitment fee (1)
- Commodities (29)
- Commodities exclusion (6)
- Commodities Futures (1)
- Commodity exchange market (7)
- Commodity Exchange Prices (7)
- Commodity pricing risk (2)
- Commodity transaction (35)
- Common control (3)
- Common law (1)
- Common Law (1)
- Common understanding (2)
- Company-wide basis (4)
- Comparability (181)
- Comparability adjustments (129)
- Comparability analysis (564)
- Comparability analysis - 9 step process (29)
- Comparability defects (73)
- Comparability factors (191)
- Comparability of intangibles (25)
- Comparable circumstances (3)
- Comparable companies (5)
- Comparable cost basis (6)
- Comparable data (12)
- Comparable in all characteristics other than the product (2)
- Comparable operating profit (5)
- Comparable Profits Method (CPM) (49)
- Comparable profit split method (13)
- Comparable royalty rates (5)
- Comparables (36)
- Comparables data (13)
- Comparable search (27)
- Comparables search (5)
- Comparable to a Bank Loan (6)
- Comparable uncontrolled price method (CUP) (429)
- Comparable uncontrolled services price method (20)
- Comparable with same type of intangibles (6)
- Comparing to other controlled transactions (4)
- Comparison of controlled transactions with other controlled transactions (2)
- Compensating adjustment (17)
- Compensating transactions (1)
- Compensation for services (3)
- Compensation for services of seconded employees (2)
- Compensation for termination or renegotiation (58)
- Competent Authority (CA) (3)
- Competent authority procedure (2)
- Competing incentives (2)
- Complementary transactions (1)
- Complex taxation issues (2)
- Compliance (2)
- Compliance costs (8)
- Compliance efforts (3)
- Compliance issues (24)
- Comport as closely as possible (2)
- Composite transactions (1)
- Computation of GloBE Income or Loss (25)
- Computer Associates (1)
- Computer components (1)
- computer software (1)
- Concentrate (6)
- Concentration of functions (2)
- Concept fee (2)
- Concept of ‘act’ (2)
- Concept of ‘aid scheme’ (2)
- Concessions (1)
- Conclude contracts on behalf of (1)
- Condition of sale (1)
- Conduct of the parties (24)
- Conduit (8)
- Conduit arrangement (2)
- Conduit companies (3)
- Conduit company (17)
- Conduit jurisdictions (11)
- Confidential documentation (10)
- Confidentiality (3)
- Conoco-Philips (2)
- Conservative estimates (1)
- Consistancy (3)
- Consistent in application of the quoted price (2)
- Consolidated group (1)
- Consolidated report on amount B (1)
- Consolidated Tax Return (3)
- Consolidation requirement (3)
- Construction (1)
- Constructive dividends (3)
- Constructive loan (1)
- Consumer electronics (1)
- Contact lenses (2)
- Contemporaneous data (1)
- Contemporaneous documentation (18)
- Contemporaneous information (9)
- Contemporaneous uncontrolled transactions (3)
- CONTINENTAL (1)
- Contingent payments (38)
- Continued use of intangibles (2)
- Continuous losses (69)
- Contract manufacturing (77)
- Contract programming (1)
- Contract R&D (25)
- Contract research agreement (1)
- Contractual agreements (5)
- Contractual amendment (1)
- Contractual arrangement (8)
- Contractual assumption of inventory risk (2)
- Contractual Assumption of risk (18)
- Contractual assumption of risk not followed in practice (3)
- Contractual relationship (4)
- Contractual requirements (12)
- Contractual rights (8)
- Contractual terms (51)
- Contract vs Conduct (5)
- Contributed no value (1)
- Contribution analysis (23)
- Contribution in-kind (3)
- Contribution of intangibles (5)
- Contribution of other group members (2)
- Contribution proportionate to expected benefits (6)
- Contributions that are not PCTs or CSTs (1)
- Contribution to value of intangibles (18)
- Control (6)
- Control functions (28)
- Controlled foreign affiliates (CFA) (1)
- Controlled Foreign Companies (CFC) (5)
- Controlled taxpayer (1)
- Controlled transaction (12)
- Controlled transactions (25)
- Controlling Interest (2)
- Controlling performance of functions (4)
- Controlling relationship (4)
- Control of economically significant risk (2)
- Control of the legal owner (4)
- Control over financial risk (2)
- Control over risk (105)
- Control premium (4)
- Convention on Mutual Administrative Assistance (1)
- Conversant International Ltd (1)
- Converse (2)
- Conversion of debt into shares (1)
- Conversion of full-fledged distributors (25)
- Conversion of full-fledged manufacturers (9)
- Conversion of receivables into shares (1)
- Converted into a commissionaire (8)
- Converted into a contract R&D provider (4)
- Converted into a sales agent (2)
- Converted into a toll manufacturer (5)
- Converted into contract manufacturer (2)
- Convertible bonds (10)
- Convertible loan (4)
- Convertible Note (7)
- Convey economic value (2)
- Cooperation between tax and customs administrations (3)
- Coordination activities (2)
- Coordination Centre (1)
- Copyright (2)
- Copyrighted software code (2)
- Cordero (2)
- Core business (2)
- Core company (2)
- Core distribution functions (1)
- Corporate bonds (2)
- Corporate bond yield curves (1)
- Corporate financial management (1)
- Corporate synergies (2)
- Corporate tax incentives (3)
- Corporate tax inversion (1)
- Corporate tax rate (1)
- Corporate Veil (1)
- Correlative allocations (8)
- Corresponding adjustment (176)
- Cosmetics (2)
- Cost allocation (2)
- Cost approach (7)
- Costa Rica (2)
- Cost as measure for relative value of contribution (2)
- Cost base (25)
- Cost-based indicators (2)
- Cost based splitting factors (12)
- Cost Contribution Arrangement (CCA) (260)
- Cost deduction limitation (3)
- Cost incurred (1)
- Cost incurred at early stage (2)
- Cost in current year and previous years (1)
- Cost of borrowing (1)
- Cost of closing (11)
- Cost of contributions (2)
- Cost of distribution functions (2)
- Cost of freight (2)
- Cost of functions (3)
- Cost of funds (5)
- Cost of funds approach (4)
- Cost of funds-method (1)
- Cost of leasing vs ownership (2)
- Cost of MAP (1)
- Cost of marketing activities (4)
- Cost of producing (1)
- Cost of service method (45)
- Cost of service plus method (22)
- Cost plus (4)
- Cost plus mark-up (4)
- Cost plus mark up (12)
- Cost plus method (197)
- Cost pool (2)
- Cost savings (2)
- Cost savings objective factored into remuneration (2)
- Cost Sharing Arrangement (CSA) (285)
- Cost sharing transactions (CSTs) (2)
- Cost sharing under section 936 (2)
- Costs of holding subsidiary (1)
- Cost structures (1)
- Cost vary over time (3)
- Cost vs value (3)
- Council Directive 90/434/EEC (1)
- Council Directive 90/436/EEC (1)
- Council Directive (EU) 2022/2523 (1)
- Country-by-Country Reporting (19)
- Country tax rate (1)
- Coupon payments (2)
- Covenants (10)
- COVID-19 (114)
- COVID-19 specific costs (17)
- credit and debit transactions (3)
- Credit arrangement (1)
- Credit assessment (2)
- Credit default swaps (8)
- Credit enhancement (1)
- Credit facility (1)
- Credit Method (1)
- Credit note (1)
- Credit protection premiums (CPI) (1)
- Credit purpose (1)
- Credit rating (69)
- Credit rating agency (1)
- Credit rating analysis (1)
- Credit rating tools (4)
- Credit restructuring (1)
- Credit risk (6)
- Credit risk analysis (6)
- Credit spread (3)
- CREDIT SUISSE (1)
- Creditworthiness (8)
- crew management services (1)
- Criminal penalties (5)
- Criminal tax proceeding (1)
- Critical assumptions (2)
- Cross-border financing arrangements (5)
- cross-border transactions (1)
- Cross-guarantee agreement (3)
- Cross-guarantees (3)
- CSA regs (1)
- CST allocation (1)
- CST payment (1)
- CTI (1)
- Cullen Group (1)
- Cum-ex (2)
- CUP (1)
- CUP from transaction prior to acquisition (2)
- CUP method preferred (11)
- CUPs from transactions prior to acquisition (2)
- Curaçao (2)
- Currency differences (2)
- Currency/Exchange rate losses (5)
- Currency restriction (1)
- Currency risk (4)
- Current assets (1)
- Current contributions (3)
- Current contributions at cost (2)
- Current value (2)
- Customer contract (4)
- Customer indemnity (1)
- Customer lists (7)
- Customer relationship (5)
- Customs Code of the European Union (1)
- Customs costs (1)
- Customs Duties (2)
- Customs valuations (26)
- Customs value (6)
- CUT method (24)
- CVAE (French tax on value-added generated by the enterprises) (1)
- CWI - Five-year period (1)
- Cyprus (27)
- Cytec (1)
D
- DAC (1)
- DAC 6 (1)
- Daimler (1)
- Damage-payments (1)
- Damages to the state (1)
- Danish cases (1)
- Danone (5)
- Data analytics (1)
- Data availability mechanism (4)
- Databases (14)
- Data difficult to obtain (2)
- Data from other crises (1)
- Data from years after the transaction (2)
- Data processing services (1)
- Date of PCT (1)
- Date of sale (1)
- Date of shipment (3)
- Day-to-day management (1)
- day-to-day risk mitigation (1)
- DCF model (10)
- DCF most reliable (2)
- Dealing (1)
- Dealings (5)
- Debt (3)
- Debt-earnings ratio (1)
- Debt-equity ratio (6)
- Debt/Equity Ratio (1)
- Debt factoring (5)
- Debt-financed group acquisitions (1)
- Debt instruments (1)
- Debt Payoff Plan (1)
- Debt pushdown (6)
- Debt-servicing capacity (2)
- Debt waiver (2)
- Decentralised treasury (1)
- Decision making (4)
- Decision making functions (18)
- Decisive influence (2)
- Deductible business expenses (1)
- Deductible group contributions (1)
- Deduction (3)
- Deduction for items of a capital nature (1)
- Deduction of costs (3)
- Deduction of withholding tax (1)
- Deductive approach (6)
- Deemed dividend (4)
- Deemed interest (2)
- Deemed international transaction (2)
- Deemed pricing date (4)
- Deemed related parties (1)
- Deemed services transaction (1)
- Deferrals of payments (5)
- Deferred income (5)
- Deferred income method (5)
- Definition of captives (12)
- Definition of financial result (1)
- Definition of goodwill (3)
- Definition of intangible (15)
- Definition of risk (2)
- Definition of royalty (5)
- Definition of transaction (6)
- Definitions (47)
- Degree of comparability (7)
- Delaware (11)
- Delegation of power (1)
- Deliberate concerted actions (40)
- Deliberate inaccuracies (1)
- Delineation (179)
- Delineation of Business Restructurings (30)
- Delineation of cash pooling arrangements (12)
- Delineation – Substance over Form (13)
- Dell (2)
- DeltaCrédit (2)
- Demand additional information (3)
- De minimis threshold (1)
- DEMPE (123)
- DEMPE functions (112)
- Denial of access to MAP (2)
- Denominator - capable of being measured (2)
- Denominator - costs (8)
- Denominator - employees (2)
- Denominator - full costs (5)
- Denominator - independent from controlled transactions (2)
- Denominator materially affected by controlled transaction (2)
- Denominator - operating assets (6)
- Denominator - operating expenses (4)
- Denominator - sales (2)
- Denso (1)
- Dependence or control (1)
- Dependent agent (1)
- Dependent agent PE (DAPE) (4)
- Deposit (2)
- Depositary receipts (1)
- Deposit rate (2)
- Deposits (1)
- Deposit transaction (2)
- Depreciation costs (1)
- Depreciation of shares (1)
- Derivative contracts (3)
- Derivative Financial Instruments (1)
- De-specialisation of operations (2)
- Detailed information on the foreign associated (7)
- Detailing (1)
- Determination of costs (2)
- Determination of taxable income (18)
- Determined at the outset (4)
- Determining profit to be split (6)
- Deutsche Bank (3)
- Developing countries (1)
- Developing documentation rules (2)
- Developing justifications after the fact (2)
- Development agreement (2)
- Development at limited costs (2)
- Development risk (2)
- Diageo (1)
- Diagnostic ratios (3)
- Did not reflect economic reality (7)
- Difference in volumes (8)
- Differences in accounting (2)
- Differences in capacity utilisation (3)
- Differences in characteristics (2)
- Differences in competitive position (2)
- Differences in markets (3)
- Differences in quality (3)
- Differences in the level and types of expenses (2)
- Differences in the nature of the intangibles (2)
- Differences materially affecting price (10)
- Difference to party in control of risk (1)
- Different measures of profit (10)
- Different Method (4)
- Different tax regimes (1)
- Difficult cases where no one approach is conclusive (2)
- Difficulties in placing the corresponding adjustment (2)
- Digital economy (6)
- Digitalisation of the economy (2)
- Digital presence (1)
- Digital products or services (1)
- Digital Service Tax (DST) (6)
- Digital tax (2)
- DIGITEX (1)
- Direct-charge method (5)
- Direct costs (2)
- Directive (1)
- Directive 90/435/EEC (3)
- Directive 2003/49/EC (5)
- Directive 2011/16 (1)
- Directive 2003/123/EC (1)
- Disaggregation of package contract (4)
- Disaggregation of transaction (2)
- Disallowed deduction (90)
- Disallowed deductions vs arm's length pricing (1)
- Disclosure of Tax Avoidance Schemes (3)
- Discontinued production (2)
- Discount (9)
- Discounted Cash Flow (DCF) (100)
- Discount rate (15)
- Discount rate high (2)
- Discounts and rebates (19)
- Discounts vs commission (1)
- Discretionary assessment (30)
- Discretionary decision (2)
- Discretionary power (1)
- Discretionary powers (1)
- Disguised expenses (1)
- Disguise true nature of transaction (1)
- Disney (1)
- Disneyland (1)
- Disposal of marginal production (2)
- Disposal of material (1)
- Dispute prevention (2)
- Dispute resolution (6)
- Dispute Resolution Mechanisms (2)
- Disregarded entity (1)
- Disregarding corporate form (1)
- Disregarding the transaction (32)
- Distorted by controlled transactions (2)
- Distressed asset/debt (1)
- Distribution (28)
- Distribution agreement (16)
- Distribution contract (2)
- Distribution in kind (1)
- Distribution rights (6)
- Distribution services (3)
- Distributor (28)
- Divergence of interests between the parties (2)
- Diverted Profits Tax (3)
- Diverted Profits Tax (DPT) (3)
- Dividend (1)
- Dividend exemption (1)
- Dividend income (3)
- Dividend or interest (6)
- Dividends (37)
- Dividends received deduction (1)
- Dividend stripping (1)
- Dividend tax (3)
- Dividend vs income (6)
- Divisional interest (10)
- Division of profits among uncontrolled parties (6)
- Division of profits expected form independent (2)
- Doctrine (2)
- Doctrine of corporate entity (1)
- Documentation (22)
- Documentation denied (2)
- Documentation for Amount B (10)
- Documentation penalty (5)
- Documentation request (11)
- Documentation request denied (2)
- Documentation Requirements (7)
- Documentation rules (13)
- Dolce & Gabbana (2)
- Domestic And International (1)
- Domestic legislation (5)
- Domestic prices (1)
- Domestic source income (3)
- Domestic tax arbitrage (1)
- Domestic tax compliance practices (2)
- Domestic transactions (6)
- Domestic transfer pricing (6)
- Domicile (1)
- Dominant purpose (3)
- Dominica (1)
- Donations (1)
- Double Dipping (5)
- Double Irish Dutch sandwich (1)
- Double non taxation (12)
- Double taxation (18)
- Double Taxation - Economic And Juridical (1)
- Double tax convention (2)
- Double tax treaty (47)
- DOW (3)
- Downsizing of operations (3)
- Downward adjustment (11)
- downward pricing adjustment (2)
- Drilling equipment (1)
- Drilling services (3)
- Dry gas (1)
- DTA (6)
- DTA article 5 (5)
- DTA article 11 (1)
- Dual-listed company arrangement (2)
- Dual Residence (2)
- Dual resident companies (1)
- Dual stock market listing (1)
- Dubai (2)
- Due and proper case handling (1)
- Due Diligence report (2)
- Duplicated services (13)
- DuPont (1)
- DuPont Analysis (1)
- Duration of legal protection (1)
- Dutch Antilles (2)
- Dynamic interpretation (4)
E
- Eaton (2)
- EBITDA (1)
- EBIT margin (8)
- EC Arbitration Convention (1)
- Economic activities (5)
- Economic activity (3)
- Economically insignificant risks (2)
- economically irrational transaction (1)
- Economically neutral to take on (or lay off) risk (6)
- Economically relevant characteristics (54)
- Economically significant risk (22)
- Economic characteristics (1)
- Economic circumstances (23)
- Economic conditions (1)
- Economic consequences (3)
- Economic difficulties (2)
- Economic double taxation (3)
- Economic modelling (6)
- Economic ownership (12)
- Economic/product cycle (3)
- Economic rationality (7)
- Economic reality of risk (1)
- Economic reality principle (4)
- Economic reason (3)
- Economic savings (1)
- Economic significance of risk (6)
- Economic substance (26)
- Economic substance doctrine (5)
- Economies of scale (6)
- Ecuador (2)
- Edison Spa (1)
- EEA Agreement (1)
- Effective control (1)
- Effective dates (5)
- Effective place of management (4)
- Effective tax rate (2)
- Effect of group membership (16)
- Effect of intra-group transactions on credit ratings (1)
- Effect of trademark (1)
- Effects of breached critical assumptions (5)
- Efficiencies or inefficiencies (4)
- Elan Pharma (1)
- Electrolux (1)
- Electronic components (1)
- Elevator (1)
- Elie Saab (1)
- Eli Lilly (5)
- Eliminate need for cross-licensing arrangements (2)
- Elimination of comparables (1)
- Elimination of double taxation (11)
- Elimination of interest income and expenses (2)
- Elimination of less comparable (3)
- Elkem Silicones France SAS (1)
- Embedded intangibles (1)
- Embedded royalty (7)
- Employee bonus shares (2)
- Employee compensation (2)
- Employee costs (5)
- Employee know-how (1)
- Employee remuneration (3)
- Employee share schemes (2)
- Employee stock options (10)
- Empty shell (5)
- empty vessel (1)
- Enhancement of value (10)
- Ensco (2)
- Enterprise Resource Planning (1)
- Entire arrangement (21)
- Entitelment to part of return (12)
- Entitlement to residual profits (1)
- Entry withdrawal termination (14)
- EPSON (2)
- Equal footing (2)
- Equal Treatment (4)
- Equity Capital (1)
- Equity contribution (2)
- Equity or Debt/Loan (107)
- erga omnes (1)
- Escalator (1)
- Establishing a transaction (2)
- Estimated assessment (2)
- Estimate taxable income (7)
- EU (12)
- EU Arbitration Convention (4)
- EU Code of conduct (2)
- EU Commission (1)
- EU Free movement of capital (4)
- EU interest and royalty directive (2)
- EU law anti-abuse principle (4)
- EU Merger Directive (1)
- EU Parent Subsidiary Directive (14)
- Euro Credit Facility (ECF) (1)
- European anti-avoidance doctrine (2)
- European Council (1)
- EU state aid rules (6)
- EU VAT Directive (2)
- Every effort to determine pricing (2)
- Evidence (4)
- Evraz Highveld Steel (1)
- Exalt artifice above reality (1)
- Examination practices (11)
- Examination Process (1)
- Example (301)
- Example 1 (2)
- Example 1 - cash pool leader (10)
- Example 1 - group rating vs stand alone rating (6)
- Example 1 - implicit support (6)
- Example 2 - cash pool leader (10)
- Example 2 - loan guarantee vs incidental benefits (2)
- Example 3 (2)
- Example 3 - central purchasing manager (widgets) (2)
- Example 4 - negotiate discount on behalf of group (widgets) (2)
- Example 5 - widget acquisition by shared service center (8)
- Example 6 (2)
- Example 7 (2)
- Example 8 (2)
- Example 13 (2)
- Example 14 (2)
- Example 16 (2)
- Example 17 (4)
- Example - asset owner without control over risk (6)
- Example - business restructuring of full-fledged distributor (2)
- Example - captive insurance (1)
- Example - choice of tested party (2)
- Example - clarifying written terms of contract (2)
- Example - commercially irrational transaction (4)
- Example - contract manufacturing (2)
- Example - control over risk (3)
- Example - conversion to limited risk (4)
- Example - conversion to limited risk distributor (2)
- Example - Cost Plus Method (2)
- Example - cost plus method accounting for general cost (2)
- Example - cost plus method contract manufacturing (2)
- Example - cost plus method contract R&D (2)
- Example - cost plus method efficiencies in manufacturing (2)
- Example - CUP unbranded coffee beans (2)
- Example - CUP volume discount (2)
- Example - financial guarantee (4)
- Example - financial guarantees (10)
- Example - funding intangibels (1)
- Example - highly specialised engineering (4)
- Example - investment based on manufacturing contract (6)
- Example - Limited risk distributor (Pharma) (2)
- Example - long term loan to manage short-term needs (2)
- Example - moving production to low cost country (4)
- Example - registred owner of patents (10)
- Example - right to all future development for lump sum (2)
- Example - risk-adjusted rate of return (1)
- Example - risk assumption contract R&D (2)
- Example - risk-free rate of return (1)
- Examples 1 to 6 (2)
- Example - services (2)
- Example - setting up central procurement operation (2)
- Examples - HTVI (2)
- Examples - LVAS (2)
- Example - termination of valuable contract (2)
- Example - TNMM (2)
- Example - TNMM top quality vs generic medium quality (2)
- Example - transaction not been identified by the MNE (2)
- Example - transfer of intangibles and legal ownership (6)
- Example - unable to service the loan (2)
- Example - warranty (2)
- Example - written terms vs conduct of the parties (2)
- Ex ante (20)
- Ex ante/Ex post (10)
- Excempt from TP documentation requirements (1)
- Exceptional circumstances (12)
- Exceptional costs (10)
- Excess earnings method (1)
- Excessive AMP expenses (1)
- Excessive debt (4)
- Excessive interest (8)
- Excess profit exemption (3)
- Excess profit scheme (5)
- Exchange Control (1)
- Exchange controls (12)
- Exchange of information (11)
- Exchange rates (4)
- Exclusive distribution rights (7)
- Exclusive distributor (1)
- Exclusive licence (2)
- Exclusive right (4)
- Exempt from TP documentation (1)
- Exemption (2)
- Exemption from payment of royalties (3)
- Exemption Method (1)
- Exercise of good judgment (4)
- Exercising control (2)
- Exhaustive listings of minutiae (1)
- Existing R&D workforce (2)
- Exit taxation (5)
- Expatriates (1)
- Expectations of future profits (2)
- Expected benefits (14)
- Expected future profits (2)
- Expected loss approach (3)
- Expected loss method (2)
- Expected mutual and proportionate benefit (6)
- Expected vs actual results (2)
- expenses vs costs (1)
- Expensive marketing strategy (3)
- Expert report (36)
- Expert witnesses (8)
- Expired intangibles (2)
- Explicit guarantee (7)
- Exploitation of intangibles (2)
- Exploitation rights (1)
- Exploration costs (3)
- Exploration reimbursement scheme (1)
- Exploration services (2)
- Export prices (1)
- Ex post (16)
- Ex post adjustment (2)
- Ex post evidence (2)
- Ex post outcomes (3)
- Extensive credit (1)
- Extent of the disruption (1)
- External audit (1)
- External comparables (35)
- External CUP (7)
- External effects (2)
- External market data (2)
- External market forces (3)
- Extraordinary circumstances (1)
- Extraordinary costs (11)
- Extraordinary events (1)
- Extraordinary income and costs (4)
- Extraordinary losses (1)
- Extraordinary market conditions (1)
- Extreme Default Risk loan (EDR) (2)
- Extreme results (11)
- ExxonMobile (2)
F
- Facebook (1)
- facilitating (1)
- Facilitating tax examinations (1)
- Fact finding (1)
- Fact-finding authority (2)
- Factoring (8)
- Factoring services (2)
- Factor intensity classification (2)
- Facts and circumstances (1)
- Facts of the case differ from the written terms (2)
- Factual nature of issues (2)
- Failure to examine facts (2)
- Fairly represent (1)
- Fairly represent test (1)
- Fair market value (8)
- Fair market value vs arm's length value (2)
- Fair value (1)
- Fake invoice (1)
- Falls outside the arm's length range (4)
- Family trust (1)
- FAPI (1)
- FAR analysis (211)
- Farming (2)
- Fashion (4)
- Fashion Box (1)
- Favourable rate of duty (1)
- Fees for Technical Services (FTS) (2)
- Ferragamo (3)
- Ferrari (2)
- Ferrexpo (1)
- Ferring (1)
- Fertilizer (4)
- Fiat (5)
- Fictitious (3)
- Fictitious expenses (2)
- Fictitious interest (1)
- Fictitious tax (1)
- Fictitious transactions (1)
- Fiduciary agreement (2)
- Field agents (1)
- Field price (2)
- Fiji (1)
- Filing deadline (1)
- Final losses (3)
- Financial benefit (34)
- Financial capacity (22)
- Financial capacity of the guarantor (6)
- Financial capacity to assume risk (9)
- Financial conditions (1)
- Financial crises (1)
- Financial crisis (5)
- Financial data (8)
- Financial difficulties (6)
- Financial expenses (4)
- Financial guarantee (73)
- Financial income (1)
- Financial indicator (2)
- Financial institution (1)
- Financial institution exemption (1)
- Financial instrument (3)
- Financial leasing (2)
- Financial projections (18)
- Financial ratios (2)
- Financial risks (3)
- Financial service fee (4)
- Financial services (3)
- Financial tools (4)
- Financial transactions (532)
- Financing arrangement (4)
- Financing options realistically available (3)
- Financing policies (2)
- Financing return (2)
- Financing structure (4)
- Finland (1)
- First-in first-out (FIFO) (4)
- First Majestic Mining Corp (1)
- Fiscal autonomy (1)
- Fiscal motive (1)
- Fiscal Transparency (1)
- fishing expedition (4)
- Fixed Assets (2)
- Fixed or floating interest (2)
- Fixed payment (4)
- Fixed place of business (12)
- Flooding insurance (2)
- flow-through company (2)
- Fonds Commun de Placement à Risques (FCPR) (2)
- Football (2)
- Force majeure (8)
- Force Of Attraction (1)
- Forecast (3)
- Foreign accrual property income (FAPI) (3)
- Foreign base company sales income (2)
- Foreign comparables (2)
- Foreign currency loan (1)
- Foreign currency loss (1)
- Foreign Currency Restrictions (1)
- Foreign exchange gains and losses (4)
- Foreign exchange risk (3)
- Foreign legal restrictions (16)
- Foreign Sales/Total Sales criteria (2)
- Foreign sourced income (1)
- Foreign Tax Credit (FTC) (8)
- Foreign to foreign adjustment (1)
- Foreign transfer pricing adjustment (2)
- Forged steel (1)
- Formal approval (3)
- Formalisation of decisions (3)
- Formality (3)
- Formal ownership (7)
- Form of consideration (13)
- Form of payment (33)
- Form or character of the transaction (23)
- Formula One (1)
- Formulas (1)
- Forward Contract (1)
- Forward exchange contract (2)
- Fragmentation (4)
- Fragmented activities (5)
- France (4)
- Franchise (10)
- Franchise agreement (8)
- Franchise arrangement (2)
- Franchise fee (6)
- Franchise model (1)
- Franchise tax deduction (1)
- Fraud (2)
- Fraud by law (4)
- Fraudem legis (5)
- Fraudulent misrepresentation (2)
- Fraus legis (15)
- Free dip (1)
- Freedom of establishment (21)
- Freedom to apply other methods (2)
- Free Economic Zone (1)
- Free of charge guarantee (1)
- Freight costs (1)
- Frequency of documentation updates (4)
- Fronting (4)
- Fronting arrangement (2)
- Fronting insurance (1)
- Frucor (1)
- Full cost mark-up (3)
- full-fledged licensed manufacturer (1)
- full fledged manufacturer (3)
- Full fledged producer (4)
- Full range (27)
- Fully developed intangibles (2)
- fully fledged manufacturer (1)
- Functional analysis (193)
- Functional analysis of the non-tested party (2)
- Functional and factual analysis (2)
- Functional and risk analysis (1)
- Functional comparability (4)
- Functional currency (3)
- Functional differences (16)
- Functional substance (3)
- Functions actually performed (3)
- Functions assets and risks (FAR) (15)
- Functions of the borrower (2)
- Functions of the lender (2)
- Functions performed (7)
- Functions related to risk (10)
- Functions still carried out by “stripped” entity (2)
- Funder lacking control of risk (1)
- Funding (49)
- Funding arrangement (4)
- Funding intangibles (28)
- Funding risk vs Operational risk (5)
- Funding strategy (2)
- Funding without operational risk (3)
- Funding without risk (14)
- Fund manager (2)
- Future benefits (2)
- Future expectations (2)
- Future generations (1)
- Futures Contract (2)
G
- GAAP (Generally Accepted Accounting Principles) (12)
- GAAR (19)
- GAARs and SAARs in tandem (1)
- Gain on sale (1)
- Galindo & Lee (2)
- GAZPROM (1)
- Gearing test (1)
- GE Medical (1)
- General Agreement on Tariffs and Trade (GATT) (2)
- General and Administrative Costs (1)
- General anti-abuse provision (3)
- General Anti-Avoidance Rule (GAAR) (18)
- General Electric (4)
- Generally (meaning not always) (4)
- General policies (2)
- Generations of software (1)
- generic comparables (1)
- Generic ingredience (4)
- Genuine economic activity (1)
- Genuine insurance (7)
- Geographic comparability (12)
- Geographic differences (4)
- Geographic market (15)
- Geographic scope of licence (2)
- Geological data (2)
- Germany (1)
- Gifts (3)
- GILTI (1)
- Gjennomskjæring (3)
- GlaxoSmithKline (2)
- Glencore (8)
- Global dataset (3)
- Global formulary apportionment (77)
- Global market (1)
- Global Methods (1)
- Global Minimum Tax (5)
- Global rights (1)
- Global tax consolidation (1)
- Global trading of financial instruments (3)
- Global two pillar solution (5)
- GloBE Additional Current Top-up Tax (3)
- GloBE Adjusted Covered Taxes (5)
- GloBE Administration (12)
- GloBE Administrative Guidance (2)
- GloBE Allocation of Covered Taxes between CEs (4)
- GloBE Allocation of Income between Main Entity and PE (3)
- GloBE Allocation of Top-Up Tax for the UTPR (3)
- GloBE Allocation of Top-Up Tax under the IIR (5)
- GloBE Application of the IIR (7)
- GloBE Application of the UTPR (4)
- GloBE Charging Provisions (29)
- GloBE Computation of Adjusted Covered Taxes (27)
- GloBE Computation of Effective Tax Rate and Top-up (22)
- GloBE Constituent Entities joining and leaving Group (4)
- Globe Constituent Entity (3)
- GloBE Corporate Restructurings and Holding Structures (18)
- GloBE Defined Terms (4)
- GloBE Definition of Covered Taxes (3)
- GloBE Definitions (11)
- GloBE Definitions of Flow-through - Tax Transparent - Hybrid Entity (2)
- GloBE De minimis exclusion (4)
- GloBE Determination of Effective Tax Rate (3)
- GloBE Eligible Distribution Tax Systems (5)
- GloBE ETR Computation for Investment Entities (3)
- GloBE Excluded Entity (3)
- GloBE Exclusion from the UTPR of MNE Groups in initial phase (3)
- Globe Filing obligation (4)
- GloBE Financial Accounts (3)
- GloBE (Global Anti-Base Erosion) (5)
- Globe IIR Offset Mechanism (4)
- GloBE Information Return (GIR) (6)
- GloBE International Shipping Income exclusion (4)
- GloBE Investment Entity Tax Transparency Election (4)
- GloBE Joint Ventures (3)
- GloBE Location of Entity or Permanent Establishment (3)
- GloBE Mechanism for temporary differences (4)
- GloBE Minority-Owned Constituent Entities (3)
- Globe MNE Group and Group (3)
- GloBE Multi-Parented MNE Groups (3)
- GloBE Post-filing Adjustments and Tax Rate Changes (3)
- GloBE Revenue Threshold Group Mergers and Demergers (3)
- GloBE rules (2)
- GloBE Safe Harbours (4)
- GloBE Scope (13)
- GloBE Substance-based Income Exclusion (4)
- GloBE Taxable Distribution Method Election (4)
- GloBE Tax Attributes Upon Transition (3)
- GloBE Tax neutrality and distribution regimes (23)
- GloBE Top-up Tax (3)
- GloBE Transfer of Assets and Liabilities (3)
- GloBE Transitional relief for filing obligations (3)
- GloBE Transitional relief for the Substance-based Income Exclusion (2)
- GloBE Transition rules (13)
- GloBE Ultimate Parent Entity (3)
- GloBE UPE subject to Deductible Dividend Regime (3)
- GloBE UPE that is a Flow-through Entity (5)
- GloBE UTPR Top-up Tax Amount (3)
- Going concern (2)
- Goldman Sachs (1)
- Good Faith (3)
- Goodwill (23)
- Goodwill amortization (9)
- Google (5)
- Gordon Growth Model (1)
- Governmental regulation (30)
- Government assistance (30)
- Government assistance programmes (1)
- Government concessions (1)
- Government interventions (41)
- Government issued securities (1)
- Government licences (9)
- Government policies (16)
- Government subsidies (1)
- Gratuitous service (1)
- Greater variety of arrangements (2)
- Gross margin (57)
- Gross profit (2)
- Gross profit margin (45)
- Gross profit markup (21)
- Gross Profit Ratio (1)
- Gross profits (4)
- Gross service margin method (24)
- Group affiliation (8)
- Group contribution (1)
- Group contribution system (1)
- Group Financing (5)
- Group Financing Exemption (2)
- Group insurance (6)
- Group name (4)
- Group rating (21)
- Group Service Center (1)
- Groups global financing policy (2)
- Group support (1)
- Group synergies (70)
- Group wide basis (2)
- Growth rate (3)
- Growth rates (3)
- Guam (1)
- Guarantee (18)
- Guaranteed production volume (1)
- Guaranteed return (2)
- Guarantee fee (20)
- Guarantee procurement fee (1)
- Guernsey (8)
- Guidant Corporation (1)
- Guidelines (1)
- Gulbrandsen (1)
H
- Hamamatsu (2)
- H&M (1)
- Hard-to-value intangibles (HTVI) (76)
- Harmful participation (1)
- Harmful tax competition (1)
- Harmful tax practices (7)
- Hazard risks (4)
- Hazards of litigation (1)
- H.B. Fuller (2)
- Headcount (2)
- Head office costs (1)
- Head office expenses (3)
- Hearings (1)
- Hedge accounting method (1)
- Hedge funds (1)
- Hedging (25)
- Hedging activities (1)
- Hedging arrangements (3)
- Hedging fee (1)
- Hedging positions not matched (1)
- Hedging service (1)
- Heerema (1)
- Herbalife (2)
- Hewlett-Packard (3)
- Hickman principle (1)
- Hidden contribution (5)
- Hidden distribution of profits (56)
- Hidden dividends (2)
- Hidden inter-company service (1)
- Hierarchy of legal acts (1)
- Hierarchy of methods (13)
- High degree of integration (4)
- High degree of inter-dependency (2)
- High level of integration (2)
- Highly integrated (21)
- Highly integrated activities (2)
- Highly inter-dependent activities (2)
- Highly interrelated (1)
- Highly uncertain (4)
- Hindsight (22)
- Hire-purchase profits (1)
- Holding the parties to the written contract (4)
- Honda (1)
- Hong Kong (20)
- Hornbach-Baumarkt (2)
- Hotel (1)
- Hourly rates (2)
- How value is generated (2)
- HSBC bank (1)
- HTVI also applies to other transactions (2)
- HTVI exemptions (2)
- Huhtamäki (1)
- Hungary (1)
- Hyatt (1)
- Hybrid (1)
- hybrid debt instruments (2)
- Hybrid Entity (3)
- hybrid financial instruments (1)
- Hybrid Instrument (1)
- Hybrid loan (8)
- Hybrid Mismatch (6)
- Hybrid securities (1)
- Hypothetical transaction (2)
- Hyundai (3)
I
- IBM (2)
- ICAP (1)
- ICAR (1)
- IDC share (1)
- Identification of risk (12)
- Identification of transaction (3)
- Identifying arrangements for intangibles (7)
- Identifying intangibles (62)
- Identifying owner of intangibles (15)
- IFRS (International Financial Reporting Standards) (1)
- IGF (1)
- Iimplicit condition of sale (2)
- Ikea (4)
- illegal bank canvassing (1)
- Illegal canvassing (1)
- Illegal state aid (5)
- Illegal tax benefit (4)
- Imabari Shipbuilding (1)
- Image and TV rights (1)
- Impairment loss (1)
- Impermissible arrangement (2)
- Implementation guide (3)
- Implementation of CbC reporting (35)
- Implementation of Master and Local file (2)
- Implicitly assumed risks (2)
- Implicit support/guarantee (41)
- Implied discount rate (1)
- Important decisions (2)
- Import duties (1)
- Import Duty (1)
- Import/Export restrictions (1)
- Import of cars (1)
- Import price (2)
- Improving long-term profit (2)
- Imputed Interest (2)
- imputed interest charge (1)
- Imputed interest expense (1)
- Imputed terms (3)
- Inadequate grounds of judgment (1)
- Inadmissible evidence (1)
- Inappropriate method (1)
- Inappropriate use of method (2)
- In between reservation prices (3)
- Inbound distribution arrangements (1)
- Incidental benefits (15)
- incidental to the main services (1)
- Incidental use (2)
- Inclusive Framework (2)
- Income based approach (1)
- Income method (20)
- Inconsistent documentation (1)
- Inconsistent positions pre- and post- pandemic (1)
- Incorrect tax return (1)
- Increased future profits (2)
- incremental marketing activities (3)
- Incremental sales (2)
- Incurrence covenants (2)
- Indefinite useful life (3)
- Indemnification (11)
- Indemnification clause (14)
- Indemnification for change in arrangements (4)
- Indemnity clause (1)
- Independent agents (2)
- Independent comparables (3)
- Independent distributors (2)
- India (3)
- Indirect acquisition of goodwill (1)
- Indirect benefit (3)
- Indirect-charge method (7)
- Indirect costs (2)
- Indirect transfer of profits abroad (9)
- Indirect transfers of profit (1)
- Individual benefits (2)
- Individual interpretation (4)
- In dubio contra fiscum (4)
- In dubio pro reo (1)
- Industry average (2)
- Industry averages (4)
- Industry groupings (6)
- Industry practices (4)
- Industry sector (2)
- Inflation rates (2)
- Information (2)
- Information asymmetry (10)
- Information from after the transfer (1)
- Information in foreign companies (3)
- Information injunction (2)
- Information obtained in an APA (1)
- Information on tax planning arrangements (1)
- Information outside country (2)
- Information request (4)
- Infrastructure or operational risks (2)
- ING DIRECT B.V (1)
- Initial (1)
- Initial Public Offering (IPO) (1)
- Injunction (1)
- In-kind contributions (2)
- In-scope transactions (3)
- Insignificant intangibles (2)
- Insolvency (1)
- Insolvency law (1)
- Instruktionsmaxime (2)
- Insufficient data (5)
- Insufficient documentation (30)
- Insurance (5)
- Insurance commission (1)
- Insurance company (3)
- Insurance cost (3)
- Insurance coverage (1)
- Insurance of customer solvency risk (1)
- Insurance Premiums (2)
- Insurance regulation (1)
- Intangible arrangements (1)
- Intangible asset (3)
- Intangible development arrangements (32)
- Intangible development costs (IDCs) (31)
- Intangible property (61)
- Intangible-related criteria (2)
- Intangibles (694)
- Intangibles appendix (1)
- Intangibles – Goodwill Know-how Patents (7)
- Intangibles used by the reseller (2)
- Intangibles used in performance of services (10)
- Intangibles used in sales of goods (12)
- Integrated businesses (2)
- Intellectual property (7)
- Intentional set-off (15)
- Intent to avoid taxes not prerequisite (1)
- Interactive map of tax jurisdictions (1)
- Inter-company agreements (1)
- Inter-company loan (3)
- Interest (124)
- Interest and royalty directive (6)
- Interest deductibility (19)
- Interest deduction (59)
- Interest expense (9)
- Interest for late payment of taxes (2)
- Interest free loan (48)
- Interest free period (11)
- Interest-free shareholder loan (3)
- Interest limitation (28)
- Interest of both parties (1)
- Interest on cash pool deposits (2)
- Interest on convertible bond (1)
- Interest period (1)
- Interest rate (159)
- Interest swap rates (1)
- Interest vs Dividend (5)
- Inter Ikea (1)
- Intermediary activities (5)
- Intermediary Company (14)
- Intermediary functions (1)
- Intermediary trader (10)
- Internal comparables (33)
- Internal CUP (37)
- Internal data (11)
- Internal group bargaining (2)
- Internal price list (9)
- Internal set-offs (14)
- Internationally recognised methods (1)
- International Profit Allocation (1)
- International trade (1)
- International traffic (1)
- Interpretation (33)
- Interpretation of article 5 (4)
- Interpretation of article 7 (7)
- Interpretation of contract (1)
- Interpretation of "deemed" (1)
- Interpretation of international treaties (4)
- Interpretation of law (7)
- Interpretation of "obvious" (1)
- Interpretation of "transaction" (2)
- Interquartile range (IQR) (158)
- Interrelated transactions (6)
- Intracom (1)
- Intra-group financing (3)
- Intra-group loan (428)
- Intra-group services (474)
- Intrinsically risky industries (1)
- Invalid bills of entry (1)
- Invalid on formal grounds (2)
- Invention (3)
- Inventories criteria (2)
- Inventory (4)
- Inventory risk (3)
- Investment advisory agreement (1)
- Investment fund (1)
- Investment management (1)
- Investment phase (1)
- Investments made in relation to contractual arrangements (2)
- Invoicing center (2)
- Involvex (3)
- IP agreement (1)
- Ip box (5)
- IP exemption regime (1)
- IQR formula (1)
- Ireland (61)
- Iron ore (2)
- IRS overstepped its authority (1)
- Isle of Man (5)
- ISM toolkit (1)
- Israel (3)
- Issued at the same time (1)
- Issue rating (2)
- Issuer credit rating (1)
- IT (3)
- Italy (1)
- IT and support services (2)
- ITOCHU (1)
- IT services (2)
- IT support services (4)
- Ius superveniens (1)
J
- JACOBS DOUWE EGBERTS (1)
- Jersey (2)
- Jersey Island (5)
- Job retention programmes (1)
- Johnson & Johnson (1)
- Joint activities (3)
- Joint audit (5)
- Joint control (1)
- Joint Credit Rating Report (3)
- Joint venture (16)
- JSC Atomredmetzolo (1)
- JTPF (2)
- JTPF Intra group service report (1)
- JTPF profit split report (1)
- Judicial review (1)
- Juice (1)
- Juridical double taxation (2)
- Juridical Double Taxation (1)
- Juridical review (1)
- Jurisdiction of tax court (4)
- Jurisdiction of the Court (2)
- Just and reasonable (1)
- Justified by commercial usage (1)
K
- Kauf eines vollen Portemonnaies (1)
- Keep well agreement (1)
- Kellogg (1)
- Key account (1)
- Key account expenses (1)
- Key contributions to value (2)
- Key Entrepreneurial Risk-Taking Function (KERT) (1)
- Key is to compare like with like (6)
- Key management (1)
- Key source of economic benefits (2)
- Kijura Tea Company (2)
- Know-how (40)
- Knowledge of Scheme (3)
L
- Labels (35)
- Labor costs (1)
- Labuan (5)
- Lack of an express ruling (1)
- Lack of collateralisation (8)
- Lack of comparables (51)
- Lack of court reasoning (11)
- Lack of economic substance (7)
- Lack of evidens (9)
- Lack of notification (2)
- Lack of public data (4)
- Lack of reliable information (20)
- Lack of substance (17)
- Lack of tax motive (1)
- Lack of tools (1)
- lacks commercial substance (1)
- Lacks jurisdiction (1)
- Language of documentation (2)
- LAQC (1)
- Late payment interest (3)
- Late payment penalties (1)
- Laying off of risk (4)
- Leaked documents (1)
- Lease (2)
- Leased business assets (13)
- Lease of equipment (1)
- Lease of real estate (7)
- Lease payments (1)
- Leasing (17)
- Lebanon (1)
- Legal basis for taxation (6)
- legal classification (1)
- Legal definition of transaction (1)
- Legal effect on future years (1)
- Legal jurisdiction (3)
- Legal nature of issues (2)
- Legal owner (86)
- legal ownership (26)
- Legal ownership to intangibles (17)
- Legal professional privilege (1)
- Legal professional privilege (LPP) (5)
- Legal protection (1)
- Legal restrictions (16)
- Legal rights (1)
- Legal status of MTC commentary (1)
- Legal status of TPG (37)
- Legal structure (1)
- Legislative intent (3)
- Legitimate expectation (3)
- Legitimate tax planning (3)
- Lender’s and borrower’s perspectives (26)
- Lending shares (2)
- Less affected by product differences (2)
- Less complex contributions (2)
- Less complex party (6)
- Less than a risk-free return (2)
- Letter of comfort (9)
- Level of activities performed by the reseller (2)
- Level of aggregation (2)
- Leveraged acquisition of shares (6)
- Leveraged buy out (2)
- Levi's (2)
- Levi Strauss (1)
- Lex specialis (1)
- LG (3)
- Liabilities - payment for taking over workforce (2)
- Liability claim (1)
- Libor (3)
- Licence agreement (41)
- Licence agreements (6)
- Licences for oil extraction (2)
- Licencing of intangibles (2)
- License (20)
- License agreement (17)
- License agreement (4)
- License fee (24)
- License of intangibles (8)
- License of technology (3)
- License of trademark (33)
- License present no material barrier (2)
- Licenses (3)
- License to independent (2)
- Licensing (1)
- Licensing of intangibles (1)
- Liechtenstein (3)
- Lifts (1)
- Limitation of losses (4)
- Limitation On Benefits Provision (7)
- Limitation period (3)
- Limited rights in intangibles (2)
- Limited risk (10)
- Limited Risk Distributors (LRD) (203)
- Limited risk manufacturing (15)
- Limited risk not no risk (1)
- Limited risk service provider (1)
- Limited risk support service (1)
- Limited useful life (1)
- Limits on IRS authority (2)
- Linear appreciation (1)
- Linear arrangement (1)
- Link of dependence (1)
- Liquidity risk (2)
- Lithium (1)
- LNG (1)
- Loan (419)
- Loan agreement (11)
- Loan amount (2)
- LoanConnector (1)
- Loan fees and charges (3)
- Loan for acquisition of shares (9)
- Loan forgiveness (1)
- Loan for purchase of shares (6)
- Loan guarantee (61)
- Loan Note Issuance Agreement (LNIA) (1)
- Loan of employees (2)
- Loan offer (5)
- Loan or payment (1)
- Loan or Service (3)
- Loan relationship rules (1)
- Loan to branch (2)
- Local comparables (31)
- Local currency (1)
- Local file (7)
- Local GAAP (1)
- Local Guidelines (3)
- Localisation (1)
- Local market advantages or disadvantages (12)
- Local market features (24)
- Local marketing intangibles (14)
- Local Tax (1)
- Local transactions (3)
- Locational advantages (2)
- Location savings (50)
- Location savings shared (15)
- Logistic (1)
- Logo (2)
- long-term agreement (1)
- Long term arrangements (1)
- Long term balance (1)
- Long-term buy-and-supply arrangements (2)
- long-term charter (2)
- Long term contract (3)
- Long term loan (6)
- Lord Tomlin (1)
- L'oreal (3)
- Loss (2)
- Loss carryback (1)
- Loss carry forward (15)
- Loss compensation (3)
- Losses (66)
- Losses from financial instruments (1)
- Losses in foreseeable period (1)
- Loss making activities (2)
- Loss making comparables (5)
- Loss-making comparables (10)
- Loss making transaction (1)
- Loss making years (2)
- Loss of guarantor (1)
- Loss on sale of shareholdings (1)
- Loss years (2)
- Lost functions assets and risks (2)
- Low and No Tax Jurisdictions (LNTJ) (3)
- Lower quartile (2)
- Low rental fees (2)
- Low risk (1)
- Low risk distributor (8)
- Low risk service provider (2)
- Low-taxed investment participation (1)
- Low tax jurisdiction (23)
- Low value-adding services (LVAS) (106)
- Lump-sum payment (28)
- Luxembourg (95)
- Luxottica (1)
- Luxury goods (6)
- LVAS (1)
M
- Macau (1)
- MACQUARIE (2)
- MAERSK (2)
- Magnetrol International (1)
- MAHOU SAN MIGUEL (1)
- Main Purposes Test (MPT) (1)
- Maintenance covenants (2)
- Majority premium (1)
- Majority shareholding (2)
- Make-or-sell rights (6)
- Malaysia (2)
- Malta (3)
- M&A (1)
- Management (4)
- Management Expenses (1)
- Management fee (54)
- Management of captive insurance (2)
- Management of functions (3)
- management of group finances (24)
- Management services (20)
- Mandatory binding arbitration (1)
- Mandatory questionnaires (2)
- Mandatory Redeemable Preference Shares (MRPS) (2)
- MAN Diesel (1)
- Manual on transfer pricing (1)
- Manufacturer (1)
- Manufacturing (30)
- Manufacturing processes (5)
- Manufacturing services (1)
- Manufacturing Services Agreement (1)
- MAP (1)
- MAP APA (4)
- MAP - cancel a penalty (2)
- MAP documentation (2)
- Maquiladora Structure (2)
- Maquila services (1)
- Marginal adjustments (2)
- Marked knowledge (2)
- Market approach (1)
- Market capitalization method (12)
- Market charateristics (1)
- Market condition (4)
- Market development functions (1)
- Market differences (2)
- Market forces (1)
- Marketing (22)
- Marketing activities (7)
- Marketing and distribution (5)
- Marketing and distribution of goods (2)
- marketing and promotion) (11)
- Marketing and promotion (13)
- Marketing arrangement (1)
- Marketing costs (11)
- Marketing expenditures (2)
- Marketing expenses (9)
- Marketing hubs (10)
- Marketing intangibles (26)
- Marketing operations (2)
- Marketing services (35)
- Marketing services; Supply Chain Services (1)
- Market penetration schemes (12)
- Market penetration strategy (9)
- Market practices (1)
- Market price (market approach) (1)
- Market price of shares (10)
- Market research services (1)
- Market risk (2)
- Market share strategy (1)
- Market specific characteristics (2)
- Market value of contributions (2)
- Market value of debt (1)
- Market value of interest (1)
- Markup on services (1)
- Marshall Islands (1)
- MasterCard (1)
- Master file (15)
- Material changes in economic conditions (1)
- Material differences (3)
- Material differences in functions (4)
- Materiality (6)
- Materiality threshold (1)
- Materially affect the cost plus mark up (2)
- Maturity (4)
- Mauritius (7)
- Maximum price acceptable to the transferee (2)
- Mazda (2)
- McCloskey database (1)
- McDonald's (5)
- Mean (3)
- Mean Weighted averages (2)
- Measured consistently (2)
- Measured in a reliable manner (2)
- Measures of profit (5)
- Median (68)
- Medical equipment (1)
- Medtronic (2)
- Meetings of the board of directors (1)
- MEMAP (1)
- Memoranda of Understanding (MOU) (2)
- Merck (1)
- Mercury Interactive (1)
- Merger (5)
- Merger Directive 2009/113/EC (1)
- Merger or acquisition (5)
- Mersin Free Zone (1)
- Metal concentrates (1)
- Metal Plating (1)
- Method chosen by the taxpayer (6)
- Method of allocation (1)
- Methods - strength and weaknesses (36)
- Mexico (4)
- Mezzanine (1)
- Microchip Technology Rousset (1)
- Microsoft (10)
- Migration of risk (10)
- Milestone payments (1)
- MIL (Investments) S.A (2)
- Milk cans (1)
- Milk tickets (1)
- Minerals (3)
- Minimum Business Tax (1)
- Minimum capitalisation requirements (1)
- Minimum information (2)
- Minimum price acceptable to the transferor (2)
- Minimum standard (4)
- Minimum Tax Directive (1)
- Mining (38)
- Mining Industry (5)
- Mining licence (1)
- Minor adjustments (2)
- Minority discount (2)
- Minor product differences (7)
- Mischaracterisation of payments (8)
- Mismatch (2)
- Misrepresentation (3)
- Mixed-member partnership (1)
- MLI (1)
- MNE group policies (2)
- Model tax convention (1)
- Modification to contractual arrangements (4)
- Modified cost plus/resale price methods (2)
- MOGAS (1)
- Mohan test (1)
- Mohan/White Burgess test (1)
- Money laundering (3)
- Mongolia (1)
- Monitoring (2)
- Monsanto (2)
- Monte Carlo Simulation (1)
- Moody's (3)
- More efficient in manufacturing processes (2)
- More parties assuming risk (2)
- More than one party exercising control over risk (6)
- More valuable in combination with other intangibles (4)
- Morgan Stanley (2)
- Most appropriate method (MAM) (338)
- Most appropriate net profit indicator (19)
- Most Favoured Nation clause (3)
- Most reliable data (12)
- Most reliable measure (1)
- MTC Article 13(4) (1)
- MTC Commentaries (1)
- MTN (1)
- Multi-country analysis (2)
- Multi-factor analysis (2)
- Multilateral APA (1)
- Multilateral audit (1)
- Multilateral Convention (2)
- Multilateral Instrument (1)
- Multilateral Instrument (MLI) (1)
- Multiple-country comparability analysis (4)
- Multiple deviations (3)
- Multiple industri grouping (1)
- Multiple methods (4)
- Multiple year data (32)
- Multi-year average (7)
- Multi-year data (19)
- Mutual agreement procedure (MAP) (200)
N
- Natural gas (2)
- Natural hedges (2)
- Negative interest rate (1)
- Negligence (2)
- Negligence (2)
- negotiates on behalf of group (2)
- Negotiating group wide discount (2)
- Nemo Tenetur Principle (2)
- Nestle (6)
- Net cost plus (2)
- Net Cost Plus (NCP) margin (4)
- Netherlands (52)
- Netherlands Antilles (5)
- Net operating asset intensity (OAS) (7)
- Net profit (1)
- Net Profit (1)
- Net profit divided by sales (2)
- Net Profit Indicator (NPI)/Profit Level Indicator (PLI) (88)
- Net Profit Indicator/Profit Level Indicator (PLI) (21)
- Net Profit Margin (2)
- Net profit vs gross profit analysis (4)
- Net result of funding transactions (2)
- Netting transactions (8)
- Net yield expectations (1)
- Nevada (2)
- New Zealand (1)
- Nexus (1)
- Nike (4)
- Nivea (1)
- No activities (1)
- No commercial purpose or rationale (15)
- No contract (3)
- No control over risk (30)
- No-fault penalty (6)
- No functions (1)
- No invoice (5)
- No local comparables (4)
- No mark-up (1)
- Non-arm's length compensation (1)
- Non-arm's-length practices (1)
- Non-arm’s-length terms (1)
- Non-business loan (3)
- Non-cash benefits (1)
- Non-compete clause in employment contracts (2)
- Non-compliance with terms and conditions of an existing APA (1)
- Non-cooperation (1)
- Non-Cooperative Tax Jurisdictions (3)
- Non-deductible costs (10)
- Non-discrimination clause (1)
- Non-distribution activities (2)
- Non domiciled (2)
- Non-exclusive right (1)
- Non-existent transactions (1)
- Non-interest-bearing loan (8)
- Non-legitimate tax planning (1)
- Non-recognition and re-characterisation (76)
- Non-recognition of gain or loss (5)
- Non-Recourse Debt (1)
- Non-recurring costs (1)
- Non-renewal of an existing arrangement (2)
- non-repayment (1)
- Non-retroactivity of rules (2)
- Nonroutine contributions (3)
- Non-routine intangibles (2)
- Non-tangible goods exclusion (1)
- Non-tax costs (1)
- Non-unique intangibles (1)
- Non-voting shares (2)
- No price acceptable to both parties (2)
- No reliable comparables information (3)
- No renewal of agreement (2)
- No risk (1)
- Normal price (1)
- Normal value (4)
- Normet (1)
- Norway (1)
- No simple solution (2)
- No substance (4)
- Not a bank (10)
- Not a controlled transaction (6)
- Not a genuine contract (3)
- Not an exact science (6)
- Not an intangible (2)
- Not anti-avoidance (10)
- Not at the same marketing stage (1)
- Notching (6)
- Not-identified transactions (6)
- Notification of tax administrations (1)
- Notional cash pooling (7)
- Notional deduction (1)
- Notional income (2)
- Notional interest (6)
- Notional royalty (1)
- Notional tax (1)
- Not LVAS (4)
- Not ordinary course of business (4)
- Not party to the contract (1)
- Not recharacterisation (1)
- Not tolerate losses that continue indefinitely (2)
- No written agreement/contract (4)
- No written contract (4)
- No written terms (16)
- Number of comparables (3)
- Nycomed (1)
O
- Oakley (1)
- Obiter dictum (2)
- Object-based method (1)
- Obvious (1)
- Occupational income (1)
- OECD (6)
- OECD BAPA Manual (1)
- OECD Handbook on Transfer Pricing Risk Assessment (3)
- OECD model tax convention (24)
- OECD Model Tax Treaty (1)
- OECD Model Tax Treaty (3)
- OECD MTC Article 26 (2)
- OECD MTC Article 7.3 (1)
- OECD Pillar II (5)
- OECD Transfer Pricing Guidelines (25)
- OEM (2)
- Offsetting adjustments (1)
- Off-setting hedging contract (1)
- Offsetting services (3)
- Offshore assets (1)
- Offshore Financial Centers (4)
- Offshore hubs (1)
- Offshore indirect transfer (OIT) (1)
- Oil and gas (51)
- Oil and gas industry (5)
- Oil rig (2)
- Oilseeds (5)
- Oil trading (4)
- Old reserves doctrin (1)
- Olympus (1)
- Oman (1)
- On behalf of (2)
- On call services (6)
- One-off adjustments (1)
- One-sided method (11)
- One way street (2)
- Ongoing business relationship (2)
- Ongoing concern value (13)
- Online marketing (1)
- Online platform (1)
- Only upward adjustments (1)
- Operating assets (3)
- Operating contributions (1)
- Operating expence cross-check (1)
- Operating expense cap-and-collar (5)
- Operating expense cross-check (3)
- Operating expense intensity (OES) (7)
- Operating expense ratio (3)
- Operating expenses (1)
- Operating expenses or costs of sales (8)
- Operating income (1)
- Operating Lease (1)
- Operating margin (4)
- Operating profit of uncontrolled taxpayers (1)
- Operating profits (8)
- Optional convertible notes (1)
- Option of not engaging in the transfer (4)
- Options (2)
- Options realistically available (113)
- Oracle (1)
- Oral interviews (2)
- Orange Telecom (1)
- Order of parent company (1)
- Ordinary (1)
- Ordinary course of business (13)
- Ore (1)
- Other approaches (1)
- Other approaches may be taken (4)
- Other methods (20)
- Other party (8)
- Other splitting factors (2)
- Other tax purposes (4)
- Otherwise connected entities (4)
- Otherwise connected persons (4)
- Otis (1)
- Outcome of risk (3)
- Outcome testing (12)
- Outsourcing (51)
- Outstanding debt (2)
- Over taxing (2)
- Owner of customer list (1)
- Owner of license (2)
- Owner or licensee (1)
- Ownership (102)
- Ownership of goods (1)
- Ownership of intangibles (3)
- Oyu Tolgoi LLC (1)
P
- Package deal (7)
- Panama (8)
- Panama papers (1)
- Panasonic (1)
- Pandora Papers (2)
- Paper Company (1)
- Paradise Papers (1)
- Parallel import (2)
- Parent company guarantee (13)
- Parliamentary contemplation test (1)
- Partially fictitious (1)
- Participating shareholder (1)
- Participation certificates (2)
- Participation Exemption (3)
- Participation loan (2)
- Part IVA (3)
- Partner Incentivisation Plan (1)
- Partnership (1)
- Party to a tax arrangement (2)
- Passing on benefits to customers (1)
- Passing on costs to customers (1)
- Passing on government assistance (4)
- Passive association (11)
- Pass-through contract (2)
- Pass-through costs (20)
- Pass-through loans (6)
- Past behaviour (1)
- Patent (3)
- Patent administration service (7)
- Patents (22)
- Payment for manufacturing contract (3)
- Payment for use of group name (1)
- Payment of indemnification (6)
- Payment on behalf of parent (1)
- Payments for PCT (3)
- Payment terms (4)
- PCT allocation (1)
- PCT payment (15)
- Penal (1)
- Penalty/Fine (88)
- Penalty for tax understatement (2)
- Penalty provisions (1)
- Penalty vs interest vs additional tax (2)
- Pension costs (1)
- PepsiCo (4)
- Percentage of Costs (1)
- percentage of the combined profits (1)
- Performance fee (1)
- Performance guarantees (3)
- Performed all critical functions (1)
- Periodic adjustment (41)
- Periodic reassessment (2)
- Periodic updates (2)
- Permanent establishment (63)
- Perrigo (1)
- Persistent losses (1)
- Personal consultancy services (1)
- Personal or corporate income (1)
- Perspective of both parties (15)
- Perspective of the borrower (1)
- Perupetro (1)
- Petition for leave (1)
- Petroleum (2)
- Petroleum Tax (2)
- Petrol stations (1)
- Pfizer (2)
- Pharma (19)
- Pharmaceutical (41)
- Pharmaceutical products (4)
- Pharmacy (1)
- Philip Morris (2)
- Philips (1)
- Physical cash pooling (2)
- Physical pooling (2)
- Piaggio (2)
- Piercing The Corporate Veil (1)
- Pillar I (4)
- Pillar II (1)
- Pillar One (6)
- Pillar Two (2)
- Pipeline (3)
- Pizzarotti (1)
- Place of activities (1)
- Place of consumption (1)
- Place Of Effective Management (POEM) (11)
- Place Of Management (1)
- Platform contributions (17)
- Platform Contribution Transaction (1)
- Platform contribution transaction (PCT) (50)
- Platform for Collaboration on Tax (2)
- Platform rights (10)
- Plating chemicals (1)
- Platts quotes (6)
- Pool of cost (14)
- Portfolio approach (2)
- Portfolio approaches (4)
- Portfolio management (1)
- portfolio of risks (1)
- Post Restructuring Remuneration (63)
- Post-tax rate (1)
- Posttransaction evidence (1)
- Potassium chloride (1)
- Practical approaches (7)
- Practical man principle (1)
- practical man test (1)
- Pre- and Post Restructuring Result (19)
- Precise timing of the transaction (6)
- Precision of budgets (11)
- Pre-existing contributions (6)
- Pre-existing intangibles (187)
- pre-existing loans (1)
- Prefered methods (2)
- Preference Shares (1)
- Preferential tax regimes (3)
- Preferred equity certificates (PEC) (2)
- Prematurely repaid (1)
- Premium over trading value (2)
- Preparatory and auxiliary activities (9)
- Pre-restructuring and post-restructuring scenarios (2)
- Prescriptive list of criteria (2)
- Prescriptive list of profit splitting factors (2)
- Presence of minority shareholders (2)
- Presented/Submitted (1)
- Preserve profitability (2)
- Presstex (1)
- Presumed international transaction (1)
- Presumed to be exclusive (2)
- Presumption of non arms length pricing (6)
- Presumptive basis (2)
- Presumptive evidence (2)
- Pre-tax basis (5)
- Pre-tax profits (1)
- Preventing determination of a price (2)
- Prevent profit shifting (1)
- Price adjustment (14)
- Price adjustment clause (8)
- Price adjustment mechanisms (13)
- Price controls (7)
- Price formula (1)
- Price quotations (1)
- Price reduced by withholding tax (3)
- Price regulation (1)
- Prices determined by group (2)
- Price setting (11)
- Price-setting policy (2)
- Price sharing (3)
- PriceSmart (1)
- Pricing at cost (1)
- Pricing captive insurance (20)
- Pricing cash pool transactions (45)
- Pricing controlled transactions involving intangibles (2)
- Pricing date (8)
- Pricing does not determine risk assumption (2)
- Pricing formula (3)
- Pricing formulas (2)
- Pricing guarantees (28)
- Pricing intangible transaction (26)
- Pricing Matrix (10)
- Pricing models (1)
- Pricing of goods (8)
- Pricing of premiums (6)
- Pricing reinsurance (1)
- Pricing software (1)
- Pricing the transaction (14)
- Prima facie case (1)
- Prima facie loan (3)
- Primary adjustment (1)
- Principal or licensor (1)
- Principal purpose of establishing a CUP (4)
- Principal Purpose Test (PPT) (7)
- Principe inquisitoire (1)
- Principle of closeness of proof (3)
- Principle of legal certainty (6)
- Principle of proportionality (1)
- Principle of subsidiarity (1)
- Principle of tax neutrality (1)
- Pringles (1)
- Printers and cartridges (2)
- Privileged Tax Regime (7)
- Procedural compliance (2)
- Proctor & Gamble (2)
- Procurement (37)
- Procurement activities (8)
- Procurement hubs (4)
- Procurement services (2)
- Product characteristics (2)
- Product complementarities (2)
- Product improvements (2)
- Product liability risk (1)
- Product life cycles (6)
- Product line (1)
- Product risk (1)
- Product warranty (1)
- Professional Services (2)
- Profitability (1)
- Profit adjustment (1)
- Profit (and losses) (1)
- Profit Diversion Compliance Facility (PDCF) (1)
- Profit Level Indicator (PLI) (31)
- Profit participating loan (PPL) (5)
- Profit potential (9)
- Profit projections (2)
- Profits aligned with contributions (1)
- Profit sharing (2)
- Profit shifting (2)
- profit shifting and tax base erosion (1)
- Profits or loss (1)
- Profit split examples (9)
- Profit split for intangibles (4)
- Profit split indicators (9)
- Profit split method (318)
- Profit split method (PSM) (40)
- Profit splitting factors (48)
- Profits = Profit or Loss (1)
- profit transfer agreement (1)
- Pro forma-debt (1)
- Prohibited aid (1)
- Prohibited payment (2)
- Projected cash flows (2)
- Projected profits (1)
- Projected shares of benefits (2)
- ProLight (1)
- Promissory note (4)
- Promotion (2)
- Promotion expenses (1)
- Proof-proximity Principle (4)
- Property or service (1)
- Proportionality test (1)
- Proportionate shares of expected benefits (2)
- Proprietary databases (2)
- Pro-rata allocation (1)
- Pro-rata costs (1)
- Protection (4)
- Protect public revenue from abuses (1)
- Providence (1)
- Provisional Assessment (2)
- Provision…made or imposed as between any two persons (1)
- Provision of reasons for decision (1)
- Provision of services (2)
- Proximity of evidence (3)
- Proximity of proof (1)
- Prudent and diligent business manager (6)
- Prudent business management (3)
- Public CbC reporting (2)
- Public consultation (1)
- Publicly available information (1)
- Public quotation (5)
- Public Sector Investment Pension (PSP) (1)
- Puerto Rico (11)
- Punishable violation of tax regulations (1)
- Purchase and resale (22)
- purchase commissions (3)
- Purchase Price Allocation (PPA) (9)
- Purchase price premium (2)
- purchaser-side cash flow (2)
- Purchase volumes (8)
- Purchasing agent (1)
- Purchasing power (19)
- Purported loan (2)
- Purported transfer of risk (3)
- Purposive statutory construction (2)
- Put Option (1)
- PwC (2)
Q
- Qualification of activities (2)
- Qualified cost-sharing arrangements (2)
- Qualified jurisdiction (1)
- Qualified person (1)
- Qualifying enterprises (2)
- Qualifying jurisdictions (2)
- Qualifying transactions (32)
- Qualitativ filters (3)
- Quality of data (2)
- Quantitative and qualitative criteria (8)
- Quantity of sale (1)
- Quasi-equity (3)
- Quota-based method (1)
- Quoted commodity prices (18)
- Quoted price (15)
R
- RAB share method (33)
- Race to the bottom (1)
- R&D (11)
- R&D activities (1)
- R&D arrangement (1)
- R&D expenses (1)
- R&D payments (1)
- R&D service provider (1)
- R&D services (4)
- Ramsay principle (8)
- Range of results (3)
- Rarely used among independent (2)
- Ratio analysis (2)
- Ratio legis (2)
- Rational investor (1)
- Real deal (1)
- Real Estate (9)
- Real Estate loan (1)
- Realistic alternatives (11)
- Realiteitsbeginsel (1)
- Reallocation of functions (2)
- Reallocation of profit potential (31)
- Reasonable effort (1)
- Reasonable estimate (2)
- Reasonably accurate adjustments (6)
- Reasonably anticipated benefits (3)
- Reasonably anticipated benefits share (31)
- Reasoned by reference (1)
- Rebates and discounts (2)
- Rebuttable presumption (3)
- Recall option (2)
- Receivables (2)
- Receivables sales agreement (1)
- Recharacterisation (24)
- reclassification of income (1)
- Recognition of actual transaction (35)
- Recognition of all contributions (2)
- Recommendation of the OECD Council (1)
- Recommendations on documentation (2)
- Redemption of shares (1)
- Redington (1)
- Reduction in costs (1)
- Redundant capacity (1)
- Refinancing (1)
- Refinancing sub-group (1)
- Refrain form challenging (2)
- Refund (Of Tax) (1)
- Refund of withholding tax (2)
- Regarded as a loan for tax purposes (2)
- Regional comparables (2)
- Regional HQ (2)
- Registration of offshore companies (1)
- Registration of ownership (14)
- Registred owner (7)
- Regulated insurance activities (1)
- Regulatory licence (6)
- Reimbursement of cost (2)
- Reinsurance (5)
- Re-insurance (2)
- Reinsurance (3)
- Reinsurance agreements (1)
- Reinsurance captive (2)
- Reinvestment fee (1)
- Re-invoicing (5)
- Rejection of comparables (4)
- Related parties (28)
- Related transactions (2)
- Relative contributions of the parties (3)
- Relative value of contributions (27)
- relevant business activity (1)
- Relevant costs (7)
- Relevant profits (21)
- Relevant profits and costs (7)
- Reliability (8)
- Reliability of adjustment (1)
- Reliability of the allocation (3)
- Reliable approximation (1)
- Reliable data (11)
- Reliable financial projections (3)
- Reliable information (6)
- Relief from double taxation (5)
- Relief from Royalty method (18)
- Relocation of functions (3)
- Relocation of risk (2)
- Remuneration for assets used (2)
- Re-negotiation (2)
- Renegotiation of contract (2)
- Renegotiation of the existing contractual arrangements (23)
- Rent (2)
- Rental payment (1)
- Reorganisation (4)
- Reorganization costs (1)
- Repair services (1)
- Repatriation of dividends (1)
- Repeated analysis (2)
- Replacement of transaction (3)
- Replaces the cross-licensing arrangements (2)
- Replicate arm's length behaviour (2)
- Reportable cross-border arrangements (1)
- Reported operating profit (1)
- Reporting obligation (1)
- Reputational impacts (1)
- Requalification (4)
- Request for binding ruling denied (5)
- Request MAP (1)
- Re-routing of funds (1)
- Resale price margin (2)
- Resale price method (RPM) (176)
- Research and development (2)
- Research and development costs (3)
- Research and development expenses (2)
- Research and development (R&D) (8)
- Reseller adds no substantial value to the product (2)
- Reseller contributes to intangibles (2)
- Reservation price (7)
- Reserve Mechanical Corp (1)
- Residual analysis (14)
- Residual-business assets (1)
- Residual profit (3)
- Residual Profit Split Method (RPSM) (56)
- ResMed (1)
- Resolution of treaty-related disputes (1)
- Restriction of freedom (1)
- Restructuring costs (3)
- Restructuring of legitimate business transactions (2)
- Restructuring of transactions (2)
- Results attributable to commercial factors (2)
- Retail distribution (1)
- Retained Earnings (1)
- Retention of documents (4)
- Retroactive application of Law (9)
- Retroactive change of pricing (5)
- Retroactive effect (3)
- Retroactive indebtedness (2)
- Retroactive Legislation (4)
- Retrospective adjustment (4)
- Retrospective agreement (1)
- Retrospective documentation (3)
- Return on assets or return on capital employed (6)
- Return on assets (ROA) (3)
- Return on Costs (ROC) (2)
- Return On Sale (ROS) (9)
- Revenue leakage (1)
- Revenue neutral exercise (1)
- Reversed burden of proof (6)
- Reverse merger (1)
- Review of the controlled transaction (2)
- Revised tax return (1)
- Revision of APA (3)
- Revocation clause (1)
- Revocation of APA (1)
- Revocation of MAP/APA (1)
- Revolving Credit Facilities (RFC) (1)
- Revolving loan agreement (3)
- Rights of dividends (1)
- Rights to enhancements/development (4)
- Rights to future developments (3)
- Rights under contract (2)
- Right to work (1)
- Rigid standard of comparability (4)
- Ring fence profits (3)
- Rio Tinto (4)
- Risk (11)
- Risk actually assumed (6)
- Risk-adjusted rate of return (21)
- Risk analysis (49)
- Risk analysis - 6 step (83)
- Risk assessment (21)
- Risk assumption (1)
- Riskcalc (7)
- Risk capital deduction scheme (1)
- Risk control functions (4)
- Risk deversification (14)
- Risk diversification (1)
- Risk-free rate of return (15)
- Risk free return (8)
- Risk-free transaction (1)
- Risk incurred (1)
- Risk Management (10)
- Risk mitigation (19)
- Risk premium (8)
- Risk return trade off (10)
- ROA (1)
- ROCE (Return On Capital Employed) (6)
- Roche (4)
- Roll-back (1)
- ROTC (Return On Total Cost) (21)
- Round robin (3)
- Roundtrip arrangement (5)
- Routine activity (1)
- Routine contributions (1)
- Routine distributor (3)
- Routine functions (2)
- ROVAC (Return on value added costs) (3)
- Royalties (14)
- Royalty (146)
- Royalty and License payments (67)
- Royalty barrier (1)
- Royalty benchmark (5)
- Royalty (deemed) (1)
- Royalty fee payments (12)
- Royalty-free license (1)
- Royalty payment (20)
- Royalty Range (1)
- Royalty rate (5)
- Royalty routing (3)
- Royalty stat (3)
- RPL 60 (2)
- RPL 60 / PRL 60 (7)
- Rule of 183 days (2)
- Rule of thumb (5)
- Rules of Procedure of the OECD (1)
- Russia (1)
- Rutine contributions (1)
- Rutine distributor (1)
S
- SABIC Group (1)
- SAB Miller (1)
- SACLA (3)
- Sacrifice of profit potential (2)
- Safe harbour (149)
- Safe harbour interest rates (17)
- Safe haven interest rate (8)
- Safe haven rental charges (1)
- Safe havens (1)
- Salary (3)
- Sale-and-lease-back (19)
- Sale-and-lease-back considered a loan (4)
- Sale of a share in a GmbH (1)
- Sale of insurance policies (3)
- Sale of property (2)
- Sale of shares (5)
- Sale of software (2)
- Sale of subsidiary (1)
- Sale of the trademark (7)
- Sales agent (2)
- Sales and distribution (5)
- Sales and marketing hubs (4)
- Sales commissions (8)
- Sales prices adjustment (1)
- Sales revenue (1)
- Sales services (1)
- Sales tax (1)
- Sales through Singapore (3)
- Samoa (2)
- S&P method (1)
- S&P (Standard & Poor) (3)
- Samsung (1)
- Sanity check (3)
- SAN MIGUEL (1)
- Santander (1)
- SAP (4)
- Sara Lee (1)
- Sasol (3)
- Saved from anticipated losses (2)
- Scam (1)
- Schedule of repayment (2)
- SCHOUM (1)
- SCHWEPPES (1)
- Scope of GloBE rules (3)
- Scoping criteria (30)
- Seagate (1)
- Search criteria (16)
- Secondary adjustments (38)
- Secondary transaction (3)
- Secret comparables (20)
- Section 367 (1)
- Segmentation (2)
- Segmentation of financial data (3)
- Segmented financials (2)
- Segregated financial data (6)
- Segregated transactions (6)
- Seismic data (1)
- Selection of comparables (9)
- Selective advantage (8)
- Selectivity (2)
- Self-corrections (1)
- Self-developed intangibles (11)
- Self incrimination (3)
- Self insurance (4)
- Selling (1)
- Selling below purchase price (1)
- Semiconducter (3)
- Semi finished goods (2)
- Senate hearing (2)
- Seniority (2)
- Sensitivity (6)
- Separate entity (22)
- Separate entity credit rating (1)
- Separately assumed risk (2)
- Separate non-distribution activities (8)
- Separate rights in intangibles (2)
- Separate testing periods (2)
- Separate transfer of goodwill (2)
- Separation of ownership and DEMPE (23)
- Series of related-party transactions (2)
- Series of related transactions (1)
- Series of transactions (7)
- Service (2)
- Service agreement (7)
- Service and maintenance (2)
- Service charge (1)
- Service cost (15)
- Service examples (11)
- Service fee (149)
- Service functions (1)
- Service PE (1)
- Service provider (8)
- Services (355)
- Services and Fees (1)
- Services exclusion (1)
- Services performed by owner (1)
- Services performed for legal owner of the trademark (2)
- Set of comparables (3)
- Setoffs (6)
- Settlement (1)
- Settlement agreement (1)
- Settlement must be principled (1)
- Seychelles (2)
- SGA costs (1)
- Sham doctrine (2)
- Sham loan (1)
- Sham payments (1)
- Sham-transaction doctrine (4)
- Sham transactions (15)
- Share buyback (1)
- Share capital (2)
- Shared amongst members (1)
- Shared assumption of risk (24)
- Shared service center (10)
- Shareholder (2)
- Shareholder activity (11)
- Shareholder costs (3)
- Shareholder interests (2)
- Shareholder loan (18)
- Shareholder services (15)
- Shareholding (1)
- Shareholding business (1)
- Share repurchase (1)
- Shares (1)
- Shares acquired for an in-kind contribution (1)
- Share (Stock) Options For Employees (1)
- Share the upside and downside consequences of risks (2)
- Shell (4)
- Shell Company (1)
- Shifting burden of proof (5)
- Shifting of risk (2)
- Shipment date (2)
- Shipping (6)
- Short- term liquidity management arrangement (2)
- Short-term loan to manage long term need (1)
- Short term positions (1)
- Short term working capital (1)
- Short term working capital loan (1)
- SICAF (1)
- SICAR (1)
- SICAV (3)
- Sifto (1)
- Sight deposits (3)
- Significant contributions (1)
- Significant people function (2)
- Significant people functions (7)
- Signing of tax return (1)
- Silver prices (1)
- Silver Wheaton (1)
- Simplification of multiple transactions (2)
- Simplified and streamlined approach (2)
- simplified and streamlined approach (SSA) (83)
- Simplified approach (4)
- Simplified approach not adopted (2)
- Simulated transactions (2)
- Simultaneous tax examination/audit (1)
- Simultaneous tax examinition/audit (65)
- Singapore (27)
- Singapore sling (1)
- Singapore trading hub (5)
- Single method (1)
- Single tax base (1)
- Single unified economic entity (1)
- SingTel (4)
- Sinks (1)
- Situs of borrower (1)
- Sixth method (11)
- Sizeable number of observations (1)
- Size criteria (4)
- Size of gross margin (4)
- Size of sample (2)
- Size of the adjustment (1)
- Skechers (3)
- Small or large customers (1)
- Small taxpayer safe harbour (1)
- Small to medium sized enterprises (2)
- Smiconductor (1)
- Société Générale S.A. (2)
- Sodexho (1)
- Soft drinks (5)
- Soft spots (1)
- Software (7)
- Software development services (2)
- Software licence agreement (7)
- Software license (3)
- Software Rental Agreement (1)
- Software services (4)
- Sogo Shosha (1)
- Solely for tax-related reasons (2)
- Sole or main purpose (7)
- SOLVAY (1)
- Sony (1)
- Sophisticated adjustments (2)
- Source code (1)
- Source Of Income (2)
- Sources of risk (2)
- Sourcing services (1)
- South Africa (1)
- Soybean oil (2)
- Spain (3)
- Special circumstances (14)
- Special economic zone (1)
- Special Purpose Vehicle (1)
- Special Purpose Vehicle (SPV) (2)
- Special relationship (1)
- Special Rules (15)
- Specific - unique - facts and circumstances (2)
- Split of actual or anticipated profit (8)
- Split of actual profits (10)
- Split of anticipated profits (10)
- Splitting gross profits (6)
- Splitting operating profits (2)
- Sport (1)
- Spot price (1)
- Spreads of credit default swaps (2)
- SSD HD (1)
- Staff costs (1)
- Stage of development (2)
- Stamp duty (1)
- Stand-alone credit rating (5)
- Stand alone rating (13)
- Standard & Poor (1)
- Standard & Poor's credit rating (3)
- Standard of comparability (6)
- Standing in the shoes of (2)
- Stapled corporation (1)
- Starbucks (6)
- Starcom Internatioal (1)
- STARS transaction (2)
- Starting point (4)
- Start-up companies (2)
- Start-up loss (10)
- State aid (26)
- Stateless income (2)
- Stateless revenue (1)
- State of residence (1)
- Statistical techniques (6)
- Statistical tools (56)
- Statoil (1)
- Statute of limitations (44)
- Statutory construction (1)
- Statutory jurisdiction (1)
- Statutory powers (4)
- Statutory requirements (1)
- Steel and metal (2)
- Step down subsidiary (1)
- Step transaction doctrine (3)
- Step-up clause (1)
- Stewardship activities (16)
- Stipulation of settled Issues (1)
- Stock-based compensation (3)
- Stock based compensation costs (16)
- Stock-based compensation/Stock options (1)
- Stock of materials (1)
- Stock Option (1)
- Stock option compensation (1)
- Stock option costs (3)
- Storing and transporting (1)
- Strategic importance (3)
- Strategic management services (1)
- Strategic Oversight Services Agreements (1)
- Strategic risks or marketplace risks (4)
- Strategic significance (2)
- Streamlined system of netted payments (2)
- Strengths and weaknesses (2)
- Strictly indispensable (1)
- Structural advantage (2)
- Structured finance transactions (2)
- Structure of the arrangement (2)
- Sub-consultant fees (1)
- Subject to industry regulations (3)
- Subject to judicial review (1)
- Subject to tax rule (STTR) (2)
- Subleases (5)
- sub-licensing (1)
- Submission of evidence (7)
- Subordinated bonds (2)
- Subordination (6)
- Subpart F income (3)
- Subsequent adjustment (12)
- Subsequent PCT (3)
- Substance over form (69)
- Substance test (7)
- Substantial commercial activity (2)
- Substantial decrease in profit potential (2)
- Substantial part of anticipated returns (2)
- Substantial question of law (2)
- Successful business acquired (2)
- Sufficiently comparable (2)
- Sufficiently influenced (1)
- Sufficiently reliable comparables (5)
- Suncor Energy (1)
- Super deductions (1)
- Supplemental guidance (76)
- Supply Agreement (4)
- Supply chain (3)
- Supply chain services (1)
- Supporting documentation (2)
- Supportive nature (2)
- Support services (16)
- Surplus production (2)
- Suspension of tax collection (2)
- Suspention of audit period (1)
- Suzuki (1)
- Swap (4)
- Swiss (28)
- Swiss Old Reserve practice (1)
- Swiss subsidiary (1)
- Swiss trading hub (19)
- Switzerland (68)
- Syndicated loan (1)
- Synergies (77)
- Synergistic benefit (4)
- Syngenta Group (1)
- Synthetic transfer (1)
- Systematic approach (2)
- Systemic fraud (1)
- System profit (2)
T
- Tainted sales income (1)
- Taiwan (1)
- Taking over loss-making activity (4)
- Tangible property (12)
- Tanzania (2)
- Targeted acquisition (1)
- Taxable gains (2)
- Tax advantages (18)
- Tax advisor liability (3)
- Tax Amortisation Benefit (TAB) (13)
- Tax assessment (3)
- Taxation At Source (1)
- Taxation of balancing payments (6)
- Taxation of contributions (2)
- Tax avoidance (92)
- Tax avoidance arrangements (9)
- Tax benefit (8)
- Tax carousel (1)
- Tax certainty (11)
- Tax competition (2)
- Tax compliance (4)
- Tax consideration (2)
- tax costs (1)
- Tax Credit (1)
- Tax Credit or Deduction (1)
- Tax crime (1)
- Tax deals (2)
- Tax debt (2)
- Tax Declaration (1)
- Tax deduction of losses (4)
- Tax deductions for R&D&I activities (1)
- Tax effects (6)
- Tax evasion (28)
- Tax exempt (1)
- Tax fraud (5)
- Tax free dividends (2)
- Tax-Free Zone (4)
- Tax havens (12)
- Taxing rights (3)
- Tax legality (2)
- Tax losses (6)
- Taxpayer cooperation (3)
- Taxpayer culpability (2)
- Taxpayers circumstances (2)
- Taxpayer's transfer pricing adjustment (2)
- Tax planning (5)
- Tax reduction request (2)
- Tax residence (4)
- Tax Return (1)
- Tax return on behalf of others (1)
- Tax risk indicators (1)
- Tax ruling (18)
- Tax schemes (18)
- Tax Secrecy (2)
- Tax shelter (1)
- Tax structure (1)
- Tax surcharge (1)
- Tax treatment (2)
- Tax Treaty (7)
- Tax understatement (1)
- Technical assistance services (1)
- Technical know-how (5)
- Technical services (7)
- Technology and know how licence (5)
- Technology and Trademarks (27)
- Technology licence agreements (8)
- Technology license agreements (1)
- Technology Transfer Agreement (2)
- Tele2 (3)
- Telecom (1)
- Telefonica (3)
- Telenor (1)
- Teleworking costs (1)
- Temporary restriction on payments (1)
- Ten Global Principles (1)
- Terminal value (5)
- Termination (51)
- Termination clause (6)
- Termination costs (4)
- Termination fee (4)
- Termination of contract (5)
- Termination of employment contracts (2)
- Termination of operations (6)
- Termination of option (1)
- terms (1)
- Terms and conditions (6)
- Terms of delivery (6)
- Terms of payment (1)
- Terms of transportation (2)
- Terretoriality Principle (6)
- Tested party (55)
- Tetra Pak (1)
- The accrual principle (2)
- The Duke of Westminster Doctrine (4)
- The GloBE Loss Election (3)
- The Platform for Collaboration on Tax (PCT) (3)
- Thin Capitalisation (Thin Cap) (24)
- Three tiered approach (5)
- Three-year time limit (1)
- Threshold for LVAS (2)
- Timberland (1)
- Time-barred (22)
- Time between purchase and selling (2)
- Time frame documentation (6)
- Time limits (18)
- Time spend (4)
- Time value of money (1)
- Timewriting (3)
- Timing issues (39)
- Timing of adjustment (7)
- Timing of CST allocation (1)
- Timing of expenditure (4)
- Timing of transaction (7)
- Tobacco (1)
- Toll manufacturer (14)
- Tomlin doctrin (1)
- Toolkit (2)
- TOTAL (1)
- Total E&P (1)
- Total return swap agreement (1)
- Total Return Swap (TRS) (3)
- Toxic waste (1)
- TPG version (13)
- Trade credits (2)
- Trade intangibles (1)
- Trademark agreement (3)
- Trademark licence agreement (12)
- Trademark license agreement (3)
- Trademark (trade name) (104)
- Trade name (4)
- Trade or business (1)
- Trade Profits (1)
- Trade receivable (15)
- Trade secrets (2)
- Trading companies (1)
- Trading hub (12)
- Traditional transaction methods (102)
- Traditional transaction methods preferred (2)
- Training workforce (1)
- Transactional differences (2)
- Transactional net margin method (TNMM) (462)
- Transactional profit methods (108)
- Transactional profit split method (3)
- Transactional risks (2)
- transaction matrix (1)
- Transactions involving the use of intangibles (4)
- Transactions involving transfers of intangibles (2)
- Transactions not seen between independent (3)
- Transactions that are economically inter-related (2)
- Transaction value (1)
- transaktionsmatrix (1)
- Transfer of activity (11)
- Transfer of a project in start-up phase (1)
- Transfer of clientele (1)
- Transfer of contract (1)
- Transfer of employees (6)
- Transfer of FAR (6)
- Transfer of fully developed intangibles (2)
- Transfer of functions (3)
- Transfer of individual employees (2)
- Transfer of intangible property (21)
- Transfer of intangibles (15)
- Transfer of intangibles in combination with tangible assets (3)
- Transfer of inventory (6)
- Transfer of know-how (6)
- Transfer of ongoing concern (7)
- Transfer of profits abroad (12)
- Transfer of property (3)
- Transfer of receivables (1)
- Transfer of reserves abroad (1)
- Transfer of rights in intangibles (2)
- Transfer of risk (4)
- Transfer of something of value (28)
- Transfer of tangible assets (2)
- Transfer of tangible property (4)
- Transfer of value (54)
- Transfer or secondment of employees (7)
- Transfer or secondment of one or more employees (3)
- Transfer pricing (5)
- Transfer pricing adjustment (8)
- Transfer Pricing Adjustment (2)
- Transfer pricing audit (38)
- Transfer pricing disputes (28)
- Transfer pricing documentation (196)
- Transfer Pricing Examination Process (TPEP) (1)
- Transfer pricing forms (2)
- Transfer Pricing Guidelines (14)
- Transfer pricing information (2)
- Transfer pricing legislation (4)
- Transfer pricing mechanism (1)
- Transfer pricing methods (676)
- Transfer pricing methods for intangibles (31)
- Transferred at an early stage (3)
- Transferred following an acquisition (2)
- Transfers of combinations of intangibles (2)
- Transfers of intangibles (19)
- Transfers of interest in intangibles (1)
- Transfers of partially developed intangibles (2)
- Transitional issues (4)
- Transitory loan (2)
- Transparency (11)
- Transparent entity (1)
- Transparent systematic and verifiable (6)
- Transportation (2)
- Transport costs (2)
- Transport management (1)
- Transport services (3)
- Treasury (4)
- Treasury activities (1)
- Treasury functions (294)
- Treasury regulations (1)
- Treaty (1)
- Treaty Abuse (10)
- Treaty benefits (11)
- Treaty interpretation (5)
- Treaty negotiations (1)
- Treaty shopping (26)
- Triangular transactions (1)
- Triangulation (1)
- Trinidad and Tobago (1)
- Tri-partite transaction (1)
- Triple dip (5)
- Tropicana (1)
- Tsiveriotis and Fernandes model (3)
- Turkey (2)
- Turkish market (1)
- Turquoise Hill Resources (1)
- Two Pillar Solution (5)
- Two-sided analysis (6)
- Two-sided method (5)
- Two-sided perspective (1)
- Two-sided valuation (2)
- Two step process (3)
- Types of risk related to intangibles (4)
- Types of risks (8)
- Tysabri (1)
U
- UAE (1)
- UBS (1)
- UK (5)
- UK parliament (1)
- UK treasury company (3)
- UN (1)
- Unable to pay interest on loan (4)
- Unallowable purpose (6)
- Unallowable purpose rule (2)
- Unconstitutional (13)
- Uncontrolled arrangements claimed to be comparable (2)
- Uncontrolled comparable (1)
- Uncontrolled transactions (4)
- Under-Capitalisation (1)
- Underlying contractual obligations (2)
- Underreported income (1)
- Under taxing (2)
- Underwriting function (3)
- Unforeseen developments (5)
- UN Guidance Note (1)
- UN Guidelines (1)
- Unified Approach (1)
- Unified tax group (1)
- Uniform group policy (1)
- Unilateral APA (6)
- Unilateral Measures (1)
- Unilever (3)
- Unintentional over-reporting of taxable income (2)
- Unique and valuable contributions (53)
- Unique and valuable contributions by each party (2)
- Unique and valuable intangibles (23)
- United Arab Emirates (1)
- United Nations (1)
- United Nations Model Double Taxation Convention (1)
- Univar (2)
- Universal formula (2)
- Unjustified tax benefit (10)
- Unlawful (1)
- Unlawful decision (1)
- Unlawful tax advantage (2)
- Unlimited useful life (2)
- UN manual (3)
- Unpredictable events (5)
- Unprofitable production (1)
- Unquantifiable comparability defects (1)
- Unreasonable reduction of corporate tax (1)
- Unrecognized transaction (2)
- Unredeemed vouchers (1)
- Unrelated party (3)
- Unsecured clearing account (1)
- Unsecured loan (11)
- Unsecured loans (2)
- Unsigned contract (1)
- Unspecified methods (26)
- Unusual expenses (1)
- Updated transfer pricing documentation (2)
- Update every year (2)
- Updates (1)
- Up-front compensation vs future lower prices (4)
- Upper quartile (3)
- UPS (1)
- Uranium (4)
- US (3)
- Useful information (33)
- Useful life (19)
- Useful tool (1)
- Use of Assets (10)
- Use of average costs (2)
- Use of credit ratings (28)
- Use of goodwill (3)
- Use of group name (10)
- Use of intangibles (6)
- Use of more splitting factors (4)
- Use of more than one method (15)
- Use of non-transactional third party data (2)
- Use of non-unique intangibles (9)
- Use of other methods (15)
- Use of range (4)
- Use of trademark (18)
- Use same method as taxpayer (4)
- US senate (1)
- US Supreme Court (1)
- US Treasury (2)
- US Virgin Islands (1)
- Utah (1)
V
- Valuable functions (2)
- Valuable intangibles (2)
- Valuation (296)
- Valuation approach (1)
- Valuation based on costs (2)
- Valuation based on ex post results (2)
- Valuation based on price of shares (5)
- Valuation for non-tax purposes (2)
- Valuation method (77)
- Valuation of intangibles (142)
- Valuation of inventories (2)
- Valuation of loss-making activity (2)
- Valuation of PCTs (3)
- Valuation of shares (5)
- Valuation on aggregate basis (10)
- Valuation technique (75)
- Value (1)
- Value Added Tax (VAT) (37)
- Value at the time they are contributed (2)
- Value based splitting factor (1)
- Value chain (2)
- Value chain analysis (1)
- Valueclick (1)
- Value does not disappear (5)
- Value highly uncertain (5)
- Value of contract (2)
- Value of contributions (27)
- Value of each participant’s contribution (4)
- Value of trademark (5)
- Vanuatu (1)
- Variations in operating expenses (2)
- VAT fraud (3)
- VAT PE (1)
- VAT treatment of Transfer Pricing adjustments (14)
- Velcro (1)
- Vendor of copyrighted material (1)
- Venezuela (1)
- Verifiable data (3)
- Vespa (2)
- vGA (verdeckte Gewinnausschüttung) (6)
- Viacom (1)
- Vienna Convention (11)
- Vietnam (1)
- Violation of the treaty (1)
- Vital components (2)
- Volatile (3)
- Volkswagen (2)
- Volume discounts (16)
- Volvo (1)
- Vouchers (1)
- VW (2)
W
- WACC (7)
- Waiving the payment of a commission (1)
- WARA (1)
- Warehouse (3)
- Warehousing services (3)
- Warranty (9)
- Warranty services (1)
- Water utility company (1)
- weak currency financing scheme (1)
- Weighted Average Cost of Capital (WACC) (2)
- Weighted averages (3)
- Wells Fargo (1)
- Western Digital (1)
- Westpac Banking Corporation (1)
- Wet gas (1)
- WEV (waarde in het economische verkeer) rule (1)
- Which of the associated enterprises’ profits should be reduced (2)
- Whirlpool (2)
- Wholesale (1)
- Wholesale distributor (6)
- Wholesale vs retail (4)
- Wholly artificial (5)
- Wholly artificial arrangements (15)
- Wide range (2)
- Wider policy-setting (2)
- Wilful intent to evade tax (4)
- Wind farms (2)
- Wind turbines (3)
- withdrawal (9)
- withdrawal or termination (6)
- Withholding tax (103)
- Withholding tax on dividends (17)
- Withholding tax on interest (14)
- Withholding tax only on profits (2)
- Withholding tax on royalties (8)
- Witnesses (1)
- Wording of provision (1)
- Workers' strike (1)
- Workforce (1)
- Workforce in place (1)
- Workforce in place / Assembled workforce (16)
- Working capital adjustment (5)
- Working capital adjustment (3)
- World Customs Organization (WCO) (1)
- World trade (4)
- Write-off or write-down (13)
- Written agreement (6)
- Written Agreement/Contract (49)
- Written contract (5)
- Written opinions from independent banks (3)
- WTP method (1)
X
- Xilinx (2)
Y
- Year-end adjustment (33)
- Year of transaction (1)
- Yield approach (9)
- Yield model (1)
- Yield of bond (1)
Z
- Zaraim (1)
- Zero balancing pool (7)
- Zero-coupon bond (2)
- zero-rated (1)
3
- 3M (1)
9
Copyright 2025 TPguidelines