Handbuch Internationale Verrechnungspreise
2025
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
Table of contents
Übersicht
(a) In general S. 4
(b) Determination of arm’s length result S. 4
(1) In general S. 4
(3) Arm’s length range
-
(4) Profit level indicators
(i) Rate of return on capital employed
(ii) Financial ratios
(iii) Other profit level indicators
(c) Comparability and reliability considerations
(1) In general
-
(2) Comparability
(i) In general
(ii) Functional, risk and resource comparability
(iii) Other comparability factors
(iv) Adjustments for the differences between the tested party and the uncontrolled taxpayers
-
(3) Data and assumptions
(i) In general
(ii) Consistency in accounting
(iii) Allocations between the relevant business activity and other activities
(d) Definitions
(1) Sales revenue
(2) Gross profit
(3) Operating expenses
(4) Operating profit
(5) Reported operating profit
(6) Operating assets
(e) Examples
Example 1 Transfer of tangible property resulting in no adjustment
Example 2 Transfer of tangible property resulting in adjustment
Example 3 Multiple year analysis
Example 4 Transfer of intangible to offshore manufacturer
Example 5 Adjusting operating assets and operating profit for diff...