Miscellaneous 2006

Tying the functional analysis in to common transacations and acceptable methodologies seminar

Source: New South Wales

Published Date: 19 Jul 2006

 

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Topics covered in this seminar paper include:
 
Classifying the related parties based on function, assets and risks "giving each party a functional description" for benchmarking purposes
 
Tying the classification into how related party pricing is set - for example the use of global price lists.
 
What are the appropriate methoidologies for setting the prices and testing the outcome for:
(i) a local distributor of imported trading stock
(ii) a local manufacturer and exporter of trading stock
(iii) a service providor both inwards and outwards
 
What is the difference between a service and a royality and what methodologies are generally recognized for setting and/or testing the arm's length nature of royalities?

If a foreign compant has a permanent establishment or a dependent agent in Australia, what is the methodology adopted by the PE/agent in dealing with its head office and other off shore related parties?

Individual Session

Tying the functional analysis in to common transactions and acceptable methodologies

Author(s): Doug Fone

Details

  • Published By: Doug Fone
  • Published On:19 Jul 2006
  • Took place at:Tattersalls Club, Sydney

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