INTM482000 - Transfer pricing: risk assessment: contents

1. INTM482010

   Introduction
2. INTM482020

   Issues to consider before starting a transfer pricing enquiry: resources
3. INTM482030

   Issues to consider before starting a transfer pricing enquiry: tax at risk
4. INTM482040

   Transfer pricing risk indicators: general
5. INTM482050

   Transfer pricing risk indicators: effective tax rates
6. INTM482060

   Transfer pricing risk indicators: transfer pricing rules in other countries
7. INTM482070

   Transfer pricing risk indicators: comparing the results of the company and the group
8. INTM482080

   Transfer pricing risk indicators: losses over a number of years
9. INTM482090

   Transfer pricing risk indicators: payment of significant management or service fees
10. INTM482100

    Transfer pricing risk indicators: payment of royalties
11. INTM482110

    Transfer pricing risk indicators: ownership of intellectual property
12. INTM482120

    Transfer pricing risk indicators: business reorganisations
13. INTM482130

    Conducting a transfer pricing risk assessment: detailed process
14. INTM482140

    Conducting a transfer pricing risk assessment: review of information from other sources
15. INTM482150

    Conducting a transfer pricing risk assessment: lack of information
16. INTM482160

    Conducting a transfer pricing risk assessment: range of issues
17. INTM482170

    Summary and conclusions