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Understanding the Arm's Length Principle
Have you ever wondered how global giants like Google, Apple, and GlaxoSmithKline manage their taxes across different countries?

The answer lies in the Arm's Length Principle (ALP), a fundamental concept in international tax law.

In this video, we break down the ALP and explain its importance in maintaining tax equity and preventing profit shifting.

Watch to learn:
What the Arm's Length Principle is and why it's crucial
Key concepts like related entities and independent parties
Methods to determine the arm's length price
Real-life case studies involving major corporations
The importance of documentation in transfer pricing

Key Concepts Covered:
Introduction to the Arm's Length Principle: Understanding the basics
Importance of ALP: Preventing profit shifting and maintaining tax equity
Key Concepts: Related entities, independent parties, and arm's length price
Methods to Determine Arm's Length Price:
Comparable Uncontrolled Price (CUP) Method
Resale Price Method
Cost Plus Method
Transactional Net Margin Method (TNMM)
Profit Split Method
Importance of Transfer Pricing Documentation: Functional and economic analysis

Case Studies:

Google Ireland and Google France
GlaxoSmithKline (GSK) in the United States
Apple Inc. and Ireland

IN this video you’ll discover why adhering to the Arm's Length Principle is essential for a balanced and transparent global tax system.

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Speaker:
Olatunji is the founder Taxmobile.Online and Managing Partner/CEO of AOA Professional Services.

Before this, Olatunji worked as Director- Tax and regulatory Services at Nolands Nigeria Professional Services, Senior Manager – Tax, Regulatory and advisory Services at Saffron Professional Services, Tax and Fiscal Reporting Accountant of Schlumberger Nigeria Limited, and as an Audit Trainee in Ernst & Young.

His experience covers the full range of services in internal audit and control, transfer pricing, arbitration, tax advisory and regulatory services, audit support, forensics investigation, and due diligence.

Disclaimer:
The information contained herein is general and is not intended, and should not be taken, as a legal, accounting or tax advice provided. This information remains strictly the opinion of Olatunji Abdulrazaq.

Links
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Africa Tax Review
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