Transfer Pricing Benchmarking Analysis – Adjusting for Risk
30 October 2013, 12.00 noon GMT, 1.00 pm CET
Host: Alison Lobb
Presenters: André Schaffers, Greg Smith and Aengus Barry
Transfer pricing audits increasingly focus on how the contractual and commercial risks borne by the parties to an intra-group transaction are taken into account in analysing and pricing that arrangement. For some transactions, it may be appropriate to adopt a bespoke methodology to adjust for risks when undertaking transfer pricing benchmarking analyses. What factors should your organisation take into account? We'll discuss:
- A methodology that can be used to adjust for risk.
- Theoretical background and practical implications.
- Examples of implementing this type of adjustment, and the benefits of a risk-adjusted approach.
Learn more about adjusting for risk to ascertain arm’s length values.