Changes for related-party transactions, especially among subsidiaries of multinational corporations, make updated transfer pricing studies a necessity to justify the charges, often including royalty rates, for these transactions.
VRC has noticed an emerging phenomenon: U.S.-based multinationals are taking steps to move intellectual property back into the U.S.
Our experience includes foreign and multinational acquisitions of all sizes in nearly every industry.
Considering a business transaction in the UK or Europe? A variety of valuation-related issues are relevant to your decision-making process.
A leading high-tech materials and derivative precision components company engaged VRC to determine appropriate arm’s length royalty rates for IP for Transfer Pricing.
The OECD is moving in a direction similar to the U.S. in tightening controls.
In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.
Comparability is the key factor in determining the arm’s length range.
In practice, there are certain requirements to be aware of when dealing with transfer pricing situations in China and Vietnam.