Practical application of the methodology for calculating the arm’s length range of prices/profitability for transfer pricing purposes
Анотація
In order to ensure that the price in a transaction between related parties coincide with the market price, the arm’s length range must be calculated. This involves identification of comparable transactions, listing prices or calculating profitability ratios, defining the arm’s length range, its quartiles and usually a median. Despite the process being mostly subjective and judgmental, there are certain strict rules and techniques to be followed. The goal of this paper is to examine the arm’s length range determination and its regulation by Ukrainian government.
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