Скачать или смотреть Understanding Functional Profiles in Transfer Pricing: Manufacturer and Service Provider

In transfer pricing, functional profiles provide a structured approach to determining the roles and responsibilities of different entities within a multinational enterprise. By examining the functions, assets, and risks associated with manufacturers, distributors, and service providers, companies can better align profits with value creation according to the arm's-length principle. This article delves into the key functional profiles—fully-fledged, contract, and toll manufacturers; full-risk, limited-risk, and commissionaire distributors; and routine, limited-risk, and full-fledged service providers—and outlines the transfer pricing methodologies suited to each. Understanding these profiles is essential for ensuring compliance with OECD guidelines, minimizing tax risks, and achieving defensible, fair intercompany pricing in a global marketplace.

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Enhance your transfer pricing strategy by mastering functional profiles! Dive into our guide to ensure compliant, defensible, and fair pricing for your multinational enterprise. Start now and build a stronger foundation for your intercompany transactions.