INTM485000 - Transfer pricing: operational guidance: Evidence gathering: Index page: contents

1. INTM485010

   Overview
2. INTM485020

   Establish the facts
3. INTM485021

   Comparability Analysis
4. INTM485022

   Economically relevant characteristics
5. INTM485023

   Risk allocation
6. INTM485024

   Accurate delineation of the actual transaction: Full process
7. INTM485025

   Risk
8. INTM485030

   Using the most appropriate method
9. INTM485040

   Using a test year
10. INTM485050

    Bargaining power
11. INTM485060

    Searching for comparables
12. INTM485070

    Searching for comparables: internal comparables
13. INTM485080

    Searching for comparables: public information
14. INTM485090

    Searching for comparables: UK or global companies?
15. INTM485100

    Searching for comparables: using commercial databases
16. INTM485110

    Searching for comparables: making adjustments to potential comparables
17. INTM485120

    Searching for comparables: range of results
18. INTM485130

    Industry standards
19. INTM485140

    General research