Category: Transfer Pricing & BEPS

Global regulations are changing, and the way Transfer Pricing professionals go about their benchmarking analyses is changing right alongside. ktMINE is dedicated to keeping our products, our customers, and the general public updated on Transfer Pricing topics. From Base Erosion Profit Shifting (BEPS), to current events, visit the ktMINE Transfer Pricing & BEPS articles for education and news.

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BEPS- Solve Structuring Questions

The transfer pricing world has been taken by storm from the OECD’s implementation of its BEPS initiative. Leaving most practitioners concerned with the uncertainty of this new landscape. Their chief concern stems from what this means for their firms as well as how they will be able to mitigate the risks associated with the implementation

How to Navigate BEPS

In light of the evolving Transfer Pricing landscape being caused by the BEPS project, there is uncertainty on how to validate your intercompany transactions structures. ktMINE offers a solution that makes structuring intercompany transactions easier. Imagine you need to structure an intercompany transaction between a US Based Insurance Company, called Insure Co USA, and their

ktMINE Comments on discussion draft on Actions 8, 9 and 10 : revisions to Chapter I of the Transfer Pricing Guidelines of the BEPS Action Plan

In its capacity as an intellectual property data company, and as a small business with significant interests in transfer pricing matters, ktMINE humbly submits the following comments related to the revised Discussion Draft. The Discussion Draft has a recurring theme, best communicated in the introduction as “rules to prevent BEPS by engaging in transactions which would not, or

Intangibles, Market Data and the OECD’s Action 8 Guidance

Authored by David R. Jarczyk, he challenges the perception that the Organization for Economic Cooperation and Development’s work on base erosion and profit shifting represents a move away from the arm’s-length standard and a surrender to the notion that insufficient market data exists for conducting comparability analyses. In fact, he says, the OECD’s latest draft on the transfer pricing of intangibles,

ktMINE OECD Compliance: Legal Ownership

Taxpayers and practitioners should determine legal ownership in order to inventory the intangibles under analysis, and to provide a starting point in determining economic ownership/benefit. Intellectual property, including patents, trademarks and license agreements, can be abundant for any single entity. Action 8 under BEPS plan of the Guidance on Transfer Pricing Aspects of Intangibles, acknowledges this

ktMINE OECD Compliance: CUPs

Taxpayers and practitioners should be looking for the existence of CUPs. The CUP or CUT method remains a preferred method for any transfer pricing analysis. However, the very existence and subsequent availability of comparable documents has been considered a myth. At ktMINE, we know this is far from the truth. The OECD acknowledges their existence