Transfer pricing methods games
A Game of Transfer Pricing An Analysis of the Suitability of the Arm’s Length Principle and the Proposed Alternative of Formulary Apportionment ABSTRACT This work seeks to investigate the suitability of the existing international transfer pricing regime as it is currently embodied in the Organisation for Economic. transfer pricing methods, this does not mean that its pricing should automatically be regarded as not being at arm’s length and there may be no reason to impose adjustments. 6election of Methods (How, Why and Use of Methods) S The selection of a transfer pricing method serves to find the most appropriate method for a. In addition to outlining the rules of transfer pricing, OECD guidelines also outline the five primary transfer pricing methods. The different methods of transfer pricing all look at comparable transactions and profits of similar third-party organizations in order to arrive at arm’s length transfer .