Category: Blogs

Transfer pricing entails many different aspects, which can be overwhelming to say the least. Not necessarily because the term transfer pricing itself is unclear, but because it covers a wide variety of sub-topics. In this blog we will cover the fu...

A comparability analysis is an essential part of any transfer pricing analysis. Its purpose is to obtain an in-depth understanding of the significant characteristics of the controlled transaction and the roles of the respective parties involved wh...

In the past 10 years there have been major developments in the Dutch transfer pricing landscape. From the Dutch TP decree issued in November 2013 to a new Dutch TP decree in 2022. Or the implementation of the Master File and Local file in the Dutc...

The OECD distinguishes traditional transaction methods and transactional profit methods. The traditional transaction methods compare the intercompany price with the external price of a product or service (gross margin for Cost Plus and Resale Minu...

Almost all groups are engaged in intercompany services to some extent. This could for example include administrative, commercial, financial, technical or head office services. In practice we often see that these intercompany services are insuffici...