Global Corporate Tax Strategy & Governance
Multinational Enterprises (MNEs) navigate complex global tax regulations while ensuring compliance with OECD transfer pricing frameworks.
OECD Transfer Pricing Methods
- Comparable Uncontrolled Price (CUP) Method: Compares the price charged for property or services transferred in a controlled transaction to the price charged in an uncontrolled transaction.
- Resale Price Method (RPM): Evaluates the gross margin earned by a distributor when reselling products to independent third parties.
- Transactional Net Margin Method (TNMM): Examines the net profit margin relative to an appropriate base (costs, sales, assets).