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What is functional analysis?

As the Organisation for Economic Co-operation and Development (OECD)’s 2017 edition of the Transfer Pricing Guidelines provides only a short explanation of what a functional analysis is, we thought we would explain it in more detail here…

Author: Kestutis Rudzika

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DEMPE functional analysis

The Actions 8–10 report by the Organisation for Economic Co-operation and Development (OECD), released in October 2015, states that the arm’s length principle requires that all members of the group receive appropriate compensation for any functions they perform, assets they use…

Author: Kestutis Rudzika

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DEMPE functions

Under the arm‘s length principle, each member of the multinational enterprise group should receive arm‘s length compensation for the functions it performs…

Author: Kestutis Rudzika

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What are intangibles?

In its simplest form, an ‘intangible’ is something that belongs to a company but is not a physical or financial asset – e.g. intellectual property or organizational know-how…

Author: Anna Siarheichyk

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Service agreement data

RoyaltyRange has launched a new Service fee database and our clients can now access the quality service agreement data. The new Service fee database provides detailed data on the most recent agreements involving various types of services…

Author: Kestutis Rudzika

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Database subscription plans

RoyaltyRange is happy to provide our customers with a wide range of subscription options for our intellectual property database. Take your pick from 6 different plans to get the optimal subscription package for your needs…

Author: Kestutis Rudzika

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What database issues do developing countries face?

In recent years, international tax community have become increasingly aware of the issues that developing countries face when it comes to accessing databases and administering transfer pricing…

Author: Asta Rudzikiene

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Our great customer support team moved to the new offices!

We have many priorities, but excellent customer service and support is always a top priority.
So, we feel proud and happy when…

Author: Greta Eberson

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Tax treaty history in the making

On Wednesday June 7th, 2017, ministers and officials from 68 nations met in Paris to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“Multilateral Instrument” or “MLI”)…

Author: Kestutis Rudzika

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What is transfer pricing?

The term ‘transfer pricing’ refers to the amount of money that is exchanged when two or more related company entities transact with each other. It is generally used in relation to multinational enterprises (MNEs)…

Author: Lukas Balciunas

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