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B

C

Cadbury-Schweppes (1)
Cadence (1)
CAIA-tax scheme (1)
Calculation of Discount Rates (1)
Call centre services (1)
Call Option (1)
Cameco (5)
Canadian Imperical Bank of Commerce (1)
Cancellation of APA (1)
Cannot be transferred without transferring the other (1)
Capability to make decisions (1)
Capacity to assume risks (1)
Capacity utilization risk (1)
Capital-raising costs (1)
Capital Allowances for Intangibles (1)
Capital Gain (1)
Capital in nature (1)
Capitalisation of costs (1)
Capital notes (1)
Capital structure (2)
Capital support method (1)
Capital transaction (1)
Capital transactions (2)
CAPM (1)
Captive insurance (44)
Cargill (1)
Caribú project (1)
Cash box (1)
Cash pool (59)
Cash pool guarantees (2)
Cash pooling (1)
Cash pool leder (15)
Cash pool members (4)
Cash pool or loan (2)
Catagories of intangibles (17)
CA Technologies (1)
Caterpillar (1)
Cayman Islands (11)
CbCR (1)
CCA contributions (10)
CCA documentation (7)
CCA entry/withdrawl (9)
CCA is a contractual arrangement (1)
CCA participant (3)
CCA termination (1)
CCCTB (2)
Centralisation of legal ownership of intangibles (4)
Centralised business model (1)
Centralised purchasing (1)
Centralised services (1)
Central tendency (4)
CFA (4)
CFC (8)
CFC loan guarantee (1)
Challenges analysing intangible transactions (1)
Chance in a transaction (1)
Changes in the membership of a CCA (2)
Characterisation of the transaction (1)
Characteristics of property/service (3)
Check-the-Box (2)
Cherry picking (3)
Chevron (1)
Chevron Doctrin (1)
China (1)
Choice of tested party (5)
Circular 12/2018 (2)
Circular arrangement (6)
Citybank (1)
Civil (or administrative) penalties (2)
Civil law (1)
CJIP (1)
Clearance agreement (1)
Clerical error (1)
Closely related risks (4)
Closing agreement (2)
Co-branding (1)
Coca-Cola (4)
coffee beans (1)
Coffee machines and capsules (1)
Colgate Palmolive (1)
Collateral (3)
Colourable devices (2)
Combination of intangibles (1)
Combined ratio and return on capital (2)
Combined Taxable Income (CTI) (1)
Combined transactions (5)
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Commercial considerations (2)
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Commercial legislation or case law (1)
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Commercial reality (2)
Commissionaire (3)
Commissionaire arrangement (11)
Commission expenses (1)
Commodities (2)
Commodities Futures (1)
Commodity exchange market (1)
Commodity Exchange Prices (1)
Commodity transaction (23)
Common control (1)
Common law (2)
Common understanding (1)
Company-wide basis (2)
Comparability (49)
Comparability adjustments (49)
Comparability analysis (343)
Comparability analysis - 9 step process (12)
Comparability defects (16)
Comparability factors (30)
Comparability of intangibles (12)
Comparable circumstances (1)
Comparable companies (3)
Comparable cost basis (4)
Comparable data (10)
Comparable in all characteristics other than the product (1)
Comparable profits method (4)
Comparable profit split method (2)
Comparable royalty rates (3)
Comparables (16)
Comparable search (1)
Comparables search (8)
Comparable to a Bank Loan (3)
Comparable Uncontrolled Price (CUP) Method (60)
Comparable with same type of intangibles (1)
Comparing to other controlled transactions (2)
Comparison of controlled transactions with other controlled transactions (1)
Compensating adjustment (7)
Compensating transactions (1)
Compensation for services (1)
Compensation for services of seconded employees (1)
Compensation for termination or renegotiation (29)
Competent Authority (CA) (1)
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Competing incentives (1)
Complex taxation issues (1)
Compliance (1)
Compliance costs (4)
Compliance efforts (1)
Compliance issues (20)
Comport as closely as possible (1)
Computer Associates (1)
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Conclude contracts on behalf of (1)
Conduct of the parties (12)
Conduit (1)
Conduit company (3)
Conduit jurisdictions (3)
Confidential documentation (2)
Confidentiality (1)
Conoco-Philips (2)
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Consistent in application of the quoted price (1)
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Constructive dividends (3)
Contemporaneous data (1)
Contemporaneous documentation (9)
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Contingent payments (2)
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Continuous losses (34)
Contract manufacturing (25)
Contract R&D (14)
Contractual agreements (1)
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Contractual assumption of inventory risk (1)
Contractual Assumption of risk (9)
Contractual assumption of risk not followed in practice (1)
Contractual rights (3)
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Contract vs Conduct (1)
Contributed no value (1)
Contribution analysis (11)
Contribution in the form of intangibles (1)
Contribution of other group members (1)
Contribution proportionate to expected benefits (3)
Control (3)
Control functions (12)
Controlled Foreign Companies (CFC) (2)
Controlled transaction (2)
Controlling performance of functions (2)
Control of economically significant risk (1)
Control of the legal owner (2)
Control over financial risk (1)
Control over risk (44)
Conversant International Ltd (1)
Converse (1)
Conversion of debt into shares (1)
Conversion of full-fledged distributors (10)
Conversion of full-fledged manufacturers (2)
Conversion of receivables into shares (1)
Converted into a commissionaire (4)
Converted into a sales agent (2)
Converted into a toll manufacturer (1)
Convertible bonds (1)
Convertible loan (1)
Convertible Note (3)
Convey economic value (1)
Cooperation between tax and customs administrations (1)
Coordination centre (1)
Copyrighted software code (1)
Core business (1)
Corporate bonds (1)
Corporate synergies (1)
Corporate tax incentives (1)
Corporate tax inversion (1)
Corporate tax rate (1)
Corresponding adjustment (111)
Cost-based indicators (1)
Cost allocation (1)
Cost approach (4)
Cost as measure for relative value of contribution (1)
Cost base (10)
Cost based splitting factors (5)
Cost Contribution Arrangement (CCA) (133)
Cost deduction limitation (1)
Cost in current year and previous years (1)
Cost of borrowing (1)
Cost of closing (4)
Cost of contributions (1)
Cost of distribution functions (1)
Cost of functions (1)
Cost of funds (3)
Cost of funds-method (1)
Cost of leasing vs ownership (1)
Cost of MAP (1)
Cost of marketing activities (2)
Cost plus (1)
Cost plus mark up (3)
Cost plus method (81)
Cost savings (1)
Cost savings objective factored into remuneration (1)
Cost sharing agreement (16)
Cost vary over time (1)
Cost vs value (1)
Country-by-Country Reporting (9)
Country tax rate (1)
Coupon payments (1)
Covenants (4)
COVID-19 (113)
COVID-19 specific costs (17)
Credit arrangement (1)
Credit default swaps (3)
Credit rating (5)
Credit risk (2)
Credit risk analysis (1)
Criminal penalties (1)
Cross-border financing arrangements (1)
cross-border transactions (1)
Cross-guarantee agreement (2)
CSA (1)
CSA regs (2)
CTI (1)
Cullen Group (1)
Cum-ex (2)
CUP (16)
CUP method (79)
CUP method preferred (2)
CUPs from transactions prior to acquisition (1)
Curaçao (1)
Currency loss (1)
Currency risk (2)
Current contributions (1)
Current contributions at cost (1)
Current value (1)
Customer lists (4)
Customs (1)
Customs costs (1)
Customs valuations (7)
CUT method (4)
CVAE (French tax on value-added generated by the enterprises) (1)
Cyprus (6)
Cytec (1)

D

D&S S.A. (1)
DAC (1)
Daimler (1)
Danone (2)
Databases (7)
Data difficult to obtain (1)
Data from other crises (1)
Data from years after the transaction (1)
Date of shipment (1)
DCF model (32)
De-specialisation of operations (1)
Debt (1)
Debt factoring (2)
Debt instruments (1)
Debt pushdown (1)
Decision making (1)
Decision making functions (8)
Deduction (1)
Deductive approach (3)
Deemed dividend (2)
Deemed interest (1)
Deemed international transaction (1)
Deemed pricing date (1)
Deemed services transaction (1)
Deferrals of payments (1)
Definition of captives (6)
Definition of intangible (13)
Definition of risk (1)
Definition of royalty (3)
Degree of comparability (1)
Delaware (5)
Deliberate concerted actions (18)
Deliberate inaccuracies (1)
Delineation (83)
Delineation of Business Restructurings (15)
Delineation of cash pooling arrangements (4)
Delineation of CCAs (2)
Delineation – Substance over Form (3)
Dell (2)
DeltaCrédit (1)
Demand additional information (1)
DEMPE functions (34)
Denominator - capable of being measured (1)
Denominator - costs (4)
Denominator - employees (1)
Denominator - full costs (2)
Denominator - independent from controlled transactions (1)
Denominator - operating assets (3)
Denominator - operating expenses (2)
Denominator - sales (1)
Denominator materially affected by controlled transaction (1)
Denso (1)
Dependent agent (1)
Dependent agent PE (DAPE) (2)
Deposit (1)
Derivative contracts (2)
Detailed information on the foreign associated (3)
Determination of costs (1)
Determined at the outset (2)
Determining profit to be split (3)
Deutsche Bank (2)
Developing countries (1)
Developing documentation rules (1)
Developing justifications after the fact (1)
Development CCAs (4)
Development risk (1)
Diageo (1)
Diagnostic ratios (2)
Did not reflect economic reality (3)
Difference in volumes (1)
Differences in capacity utilisation (1)
Differences in characteristics (1)
Differences in competitive position (1)
Differences in markets (1)
Differences in the level and types of expenses (1)
Differences in the nature of the intangibles (1)
Differences materially affecting price (5)
Difference to party in control of risk (1)
Different measures of profit (4)
Different Method (2)
Difficult cases where no one approach is conclusive (1)
Difficulties in placing the corresponding adjustment (1)
Digital economy (6)
Digital presence (1)
Digital products or services (1)
Digital Service Tax (DST) (1)
Digital Service Tax (DTS) (3)
Digital tax (2)
DIGITEX (1)
Direct-charge method (2)
Direct costs (1)
Disaggregation of package contract (2)
Disallowed deduction (28)
Disclosure of Tax Avoidance Schemes (1)
Discount (5)
Discounted Cash Flow (4)
Discount rate (1)
Discounts vs commission (1)
Discretionary assessment (12)
Disguised expenses (1)
Disguise true nature of transaction (1)
Disney (1)
Disneyland (1)
Disposal of marginal production (1)
Dispute (1)
Dispute prevention (1)
Dispute resolution (3)
Disregarding corporate form (1)
Disregarding terms of a CCA (2)
Disregarding the transaction (16)
Distorted by controlled transactions (1)
Distressed asset/debt (1)
Distribution (9)
Distribution agreement (7)
Distribution contract (1)
Distribution rights (1)
Distribution services (1)
Distributor (10)
Divergence of interests between the parties (1)
Diverted Profits Tax (2)
Dividend or interest (5)
Dividends (13)
Dividends received deduction (1)
Dividend stripping (1)
dividend vs income (1)
Division of profits expected form independent (1)
Doctrine (1)
Doctrine of corporate entity (1)
Documentation (13)
Documentation denied (2)
Documentation request (4)
Documentation Requirements (3)
Documentation rules (13)
Dolce & Gabbana (1)
Domestic legislation (2)
Domestic tax compliance practices (1)
Domestic transactions (1)
Dominica (1)
Double Dipping (3)
Double Irish Dutch sandwich (1)
Double non taxation (6)
Double taxation (6)
Double Taxation - Economic And Juridical (1)
Double tax treaty (16)
Downsizing of operations (1)
Downward adjustment (3)
DTA (1)
DTA article 11 (1)
Dual-listed company arrangement (2)
Dual resident companies (1)
Dual stock market listing (1)
Due and proper case handling (1)
Duplicated services (2)
DuPont (1)
Dutch Antilles (1)
Dynamic interpretation (1)

E

Eaton (1)
EBITDA (1)
EBIT margin (3)
Economic/product cycle (1)
Economic activities (3)
Economic activity (1)
Economically insignificant risks (1)
Economically neutral to take on (or lay off) risk (3)
Economically relevant characteristics (28)
Economically significant risk (11)
Economic circumstances (10)
Economic consequences (3)
Economic double taxation (1)
Economic modelling (3)
Economic ownership (2)
Economic rationality (1)
Economic reason (1)
Economic significance of risk (3)
Economic substance (9)
Economic substance doctrine (3)
Economies of scale (3)
Ecuador (2)
Edison Spa (1)
effective control (1)
Effective place of management (4)
Effective tax rate (2)
Effect of group membership (7)
Effects of breached critical assumptions (5)
Efficiencies or inefficiencies (2)
Elan (1)
Elan Pharma (1)
Eli Lilly (1)
Eliminate need for cross-licensing arrangements (1)
Elimination of interest income and expenses (1)
Elimination of less comparable (1)
Elkem Silicones France SAS (1)
Embedded intangibles (1)
Employee compensation (1)
Employee costs (3)
Employee remuneration (1)
Employee stock options (6)
Empty shell (1)
Enhancement of value (5)
Ensco (1)
Enterprise Resource Planning (1)
Entitelment to part of return (6)
Entry withdrawal termination (7)
EPSON (2)
Equal footing (1)
Equity or Debt/Loan (45)
Establishing a transaction (1)
Estimate taxable income (2)
EU (6)
EU Arbitration Convention (1)
EU Commission (1)
EU Parent Subsidiary Directive (2)
European anti-avoidance doctrine (1)
European Council (1)
EU state aid rules (6)
Every effort to determine pricing (1)
Evidence (3)
Evraz Highveld Steel (1)
Examination practices (8)
Example (12)
Example - asset owner without control over risk (3)
Example - business restructuring of full-fledged distributor (1)
Example - CCA balancing payments (2)
Example - choice of tested party (1)
Example - clarifying written terms of contract (1)
Example - commercially irrational transaction (2)
Example - contract manufacturing (1)
Example - control over risk (1)
Example - conversion to limited risk (2)
Example - conversion to limited risk distributor (1)
Example - Cost Plus Method (1)
Example - cost plus method accounting for general cost (1)
Example - cost plus method contract manufacturing (1)
Example - cost plus method contract R&D (1)
Example - cost plus method efficiencies in manufacturing (1)
Example - CUP unbranded coffee beans (1)
Example - CUP volume discount (1)
Example - financial guarantee (2)
Example - financial guarantees (5)
Example - funding intangibels (1)
Example - highly specialised engineering (2)
Example - investment based on manufacturing contract (3)
Example - Limited risk distributor (Pharma) (1)
Example - long term loan to manage short-term needs (1)
Example - moving production to low cost country (2)
Example - registred owner of patents (5)
Example - right to all future development for lump sum (1)
Example - risk-adjusted rate of return (1)
Example - risk-free rate of return (1)
Example - risk assumption contract R&D (1)
Example - setting up central procurement operation (1)
Example - termination of valuable contract (1)
Example - TNMM top quality vs generic medium quality (1)
Example - transaction not been identified by the MNE (1)
Example - transfer of intangibles and legal ownership (3)
Example - unable to service the loan (1)
Example - written terms vs conduct of the parties (1)
Example 1 (1)
Example 1 - Cash pool leader (5)
Example 1 - group rating vs stand alone rating (3)
Example 1 - implicit support (3)
Example 2 - Cash pool leader (5)
Example 2 - loan guarantee vs incidental benefits (1)
Example 3 (1)
Example 3 - central purchasing manager (widgets) (1)
Example 4 - negotiate discount on behalf of group (widgets) (1)
Example 5 - widget acquisition by shared service center (4)
Example 6 (1)
Example 7 (1)
Example 8 (1)
Example 13 (1)
Example 14 (1)
Example 16 (1)
Example 17 (2)
Examples (1)
Examples 1 to 6 (1)
Example Services (1)
Examples on HTVI (1)
Examples on LVAS (1)
Example TNMM (1)
Example Warranty (1)
Ex ante (9)
Ex ante/Ex post (1)
Exceptional circumstances (4)
Exceptional costs (9)
Excessive debt (3)
Excessive interest (4)
Excess profit exemption (1)
Excess profit scheme (3)
Exchange controls (6)
Exchange of information (2)
Exchange rate losses (1)
Exchange rates (1)
Exchanges loss (1)
Exclusive distribution right (3)
Exclusive distribution rights (2)
Exclusive licence (1)
Exclusive right (1)
Exercise of good judgment (2)
Exercising control (1)
Existing R&D workforce (1)
Exit taxation (2)
Expectations of future profits (1)
Expected benefits (6)
Expected future profits (1)
Expected loss approach (1)
Expected mutual and proportionate benefit (3)
Expected vs actual results (1)
Expensive marketing strategy (1)
Expert witnesses (2)
Explicit guarantee (2)
Exploitation of intangibles (1)
Exploration services (1)
Ex post (8)
Extensive credit (1)
Extent of the disruption (1)
External comparables (20)
External effects (2)
External market data (1)
External market forces (2)
Extraordinary costs (2)
Extraordinary income and costs (1)
Extraordinary losses (1)
Extreme Default Risk loan (EDR) (2)
Extreme results (3)
ExxonMobile (2)

F

G

H

I

IBM (2)
ICAR (1)
Identification of risk (6)
Identification of transaction (2)
Identifying arrangements for intangibles (7)
Identifying intangibles (28)
IGF (1)
Ikea (3)
Illegal state aid (3)
Illegal tax benefit (3)
Imabari Shipbuilding (1)
Impairment loss (1)
Impermissible arrangement (1)
Implementation guide (1)
Implementation of CbC reporting (15)
Implementation of Master and Local file (1)
implement the outcome of a CCA (1)
Implicitly assumed risks (1)
Implicit support/guarantee (12)
Import/Export restrictions (1)
Important decisions (1)
Improving long-term profit (1)
Inappropriate use of method (1)
In between reservation prices (1)
Inbound distribution arrangements (1)
Incidental benefits (6)
Income based approach (1)
Inconsistent documentation (1)
Inconsistent positions pre- and post- pandemic (1)
Increased future profits (1)
Incremental sales (1)
Indefinite useful life (1)
Indemnification (6)
Indemnification clause (7)
Indemnification for change in arrangements (2)
Independent distributors (1)
India (3)
Indirect-charge method (3)
Indirect costs (1)
Indirect transfer of profits abroad (2)
Individual benefits (1)
Industry average (1)
Industry averages (1)
Industry practices (1)
Industry sector (1)
Inflation rates (1)
Information (1)
Information from after the transfer (1)
Information in foreign companies (2)
Information injunction (1)
Information on tax planning arrangements (1)
Information outside country (1)
Infrastructure or operational risks (1)
ING DIRECT B.V (1)
Injunction (1)
Insignificant intangibles (1)
Instruktionsmaxime (2)
Insufficient data (2)
Insufficient documentation (1)
Insurance (1)
Insurance cost (2)
Intangible-related criteria (1)
Intangibles (362)
Intangibles appendix (1)
Intangibles used by the reseller (1)
Intangibles used in performance of services (5)
Intangibles used in sales of goods (6)
Intangibles – Goodwill Know-how Patents (1)
Integrated businesses (1)
Intellectual property (5)
Intentional set-off (13)
Inter-company agreements (1)
Inter-company loan (33)
Interactive map of tax jurisdictions (1)
Interest (8)
Interest and royalty directive (2)
Interest deductibility (2)
Interest deduction (19)
Interest expense (2)
Interest for late payment of taxes (1)
Interest free loan (14)
Interest limitation (7)
Interest of both parties (1)
Interest rate (59)
Interest swap rates (1)
Interest vs Dividend (1)
Intermediary activities (2)
Intermediary Company (5)
Intermediary trader (1)
Internal comparables (17)
Internal CUP (2)
Internal data (5)
Internal group bargaining (1)
Internal price list (2)
Internal set-offs (8)
International Profit Allocation (1)
International trade (1)
Interpretation (3)
Interpretation of "deemed" (1)
Interpretation of article 5 (3)
Interpretation of article 7 (2)
Interpretation of international treaties (2)
Interpreting (12)
Interquartile range (26)
Interrelated transactions (1)
Intra-group loans (68)
Intra-group services (167)
Intracom (1)
Invalid on formal grounds (2)
Inventories criteria (1)
Inventory (1)
Inventory risk (1)
Investment advisory agreement (1)
Investment fund (1)
Investment management (1)
Investments made in relation to contractual arrangements (1)
Invoicing center (1)
Ip box (2)
Ireland (40)
IRS overstepped its authority (1)
Isle of Man (3)
Israel (3)
Issued at the same time (1)
IT (3)
Italy (1)
ITOCHU (1)
IT support services (1)

J

Jersey (5)
Job retention programmes (1)
Johnson & Johnson (1)
Joint activities (2)
Joint audit (2)
Joint venture (5)
JSC Atomredmetzolo (1)
JTPF profit split report (1)
Juridical double taxation (1)
Jurisdiction of the Court (1)
Just and reasonable (1)

K

Key contributions to value (1)
Key Entrepreneurial Risk-Taking Function (KERT) (1)
Key is to compare like with like (3)
Key source of economic benefits (1)
King (1)
Know-how (16)
Knowledge of Scheme (1)

L

M

N

O

P

Package deal (4)
Panama (2)
Panama papers (1)
Paradise Papers (1)
Parent company guarantee (3)
Participation certificates (2)
Participation in a CCA (1)
Participation loan (1)
Participation requirements CCA (1)
Party to a tax arrangement (1)
Passing on benefits to customers (1)
Passing on costs to customers (1)
Passing on government assistance (4)
Passive association (3)
Pass through contract (1)
Pass through costs (5)
Pass through loans (1)
Patent (1)
Patent administration service (3)
Patents (8)
Payment for manufacturing contract (1)
Payment of indemnification (3)
PDCF (1)
Penalties (23)
Penalty (18)
Penalty/Fine (9)
Penalty for tax understatement (1)
Penalty vs interest vs additional tax (1)
Pension costs (1)
PepsiCo (1)
Performed all critical functions (1)
Periodic reassessment (1)
Permanent establishment (36)
Perrigo (1)
Perspective of both parties (5)
Petroleum (1)
Pfizer (2)
Pharma (1)
Pharmaceutical (18)
Pharmaceutical products (2)
Philips (1)
Physical pooling (1)
Piaggio (2)
Pillar I (1)
Pillar II (1)
Pipeline (1)
Pizzarotti (1)
Place of activities (1)
Platform Contribution Transaction (1)
Platform for Collaboration on Tax (1)
Platform rights (2)
Platts quotes (3)
POEM (1)
Pomellato (1)
Pool of cost (7)
portfolio approach (1)
Portfolio approaches (2)
Portfolio management (1)
Post Restructuring Remuneration (44)
Post restructuring results (1)
Potassium chloride (1)
Practical approaches (7)
Pre- and Post Restructuring Result (9)
Pre-existing contributions (2)
Pre-existing intangibles (9)
Pre-restructuring and post-restructuring scenarios (1)
Pre-tax basis (2)
Precise timing of the transaction (1)
Precision of budgets (3)
Prefered methods (1)
Preference Shares (1)
Preferential tax regimes (2)
Prematurely repaid (1)
Premium over trading value (1)
Preparatory and auxiliary (5)
Prescriptive list of criteria (1)
Prescriptive list of profit splitting factors (1)
Presence of minority shareholders (1)
Preserve profitability (1)
Presumption of non arms length pricing (1)
Presumption of non arms length pricing (LTJ) (1)
pretax profit (1)
Preventing determination of a price (1)
Prevent profit shifting (1)
Price-setting policy (1)
Price adjustment (2)
Price adjustment clause (3)
Price adjustment mechanisms (1)
Price controls (2)
Price formula (1)
Price setting (1)
Price sharing (2)
PriceSmart (1)
Pricing captive insurance (11)
Pricing cash pool transactions (21)
Pricing controlled transactions involving intangibles (1)
Pricing date (3)
Pricing does not determine risk assumption (1)
Pricing for customs purposes (1)
Pricing formula (1)
Pricing formulas (1)
Pricing guarantees (14)
Pricing intangible transaction (13)
Pricing of goods (8)
Pricing of premiums (3)
Pricing the transaction (7)
Prima facie loan (2)
Principe inquisitoire (1)
Principle of closeness of proof (2)
Principle of proportionality (1)
Printers and cartridges (1)
Privileged Tax Regime (1)
Pro-rata allocation (1)
pro-rata costs (1)
Procedural compliance (1)
Proctor & Gamble (2)
Procurement (16)
Procurement activities (4)
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Profit Level Indicator (PLI) (7)
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Profits = Profit or Loss (1)
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purchase commissions (2)
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Purposive statutory construction (1)
Put Option (1)

Q

Qiagen (1)
Qualified cost-sharing arrangements (2)
Qualifying enterprises (1)
Qualifying transactions (1)
Quantitative and qualitative criteria (2)
Quota-based method (1)
Quoted commodity prices (2)
Quoted price (3)

R

R&D (3)
R&D payments (1)
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Ramsay principle (2)
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Ratio analysis (2)
Ratio legis (1)
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Recharacterise (14)
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Related-party loan (5)
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Renegotiation of agreement (2)
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Rent (2)
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Replaces the cross-licensing arrangements (1)
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Resale price margin (1)
Resale price method (60)
Resale price method (RPM) (23)
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Reserve Mechanical Corp (1)
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retrospective adjustment (1)
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Rio Tinto (3)
Risk (1)
Risk-adjusted rate of return (12)
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Risk analysis (43)
Risk analysis - 6 step (37)
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Riskcalc (2)
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ROCE (1)
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ROTC (Return On Total Cost) (2)
Round robin (3)
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Routine distributor (3)
Royalties (9)
Royalty (29)
Royalty and License payments (24)
Royalty barrier (1)
Royalty fee payments (7)
Royalty payment (6)
Royalty routing (1)
RPM method (3)
Rule of 183 days (1)
Rule of thumb (1)
Russia (1)

S

Sacrifice of profit potential (1)
Safe habor rates (2)
Safe harbor (100)
Safe harbour interest rates (2)
Safe havens (1)
Saint Laurent (1)
Sale-and-lease-back (5)
Sale-and-lease-back considered a loan (2)
Sale of a share in a GmbH (1)
Sale of property (1)
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Sale of subsidiary (1)