Database

The TNMM is the most frequently used transfer pricing method in practice.

The transactional profit split method is one of the most complex transfer pricing methods to apply.

The resale minus method is a transfer pricing method useful for distribution transactions.

The costplus method is a frequently used and simple transfer pricing method.

The external CUP method is one of the most reliable transfer pricing methods.

The internal CUP method is a simple and reliable transfer pricing method.

The transactional transfer pricing methods focus not on the transaction, but on the results on company level.

The traditional transfer pricing methods are simple, direct and reliable. They focus on the transaction level.

The impact transfer pricing has on companies and us all as taxpayers cannot be underestimated.

Are transfer pricing principles set in stone in (tax) laws?

Transfer pricing frequently overlaps with accountancy, although this is less known amongst accountants and tax experts.

The arm's length principle is the most important concept in the field of transfer pricing.

Why is transfer pricing relevant for us?

Transfer pricing is the setting of prices between two parties that know each other.

Tipi's goal is to explain the complex aspects of transfer pricing using clear language.