Author(s): Stephen BRECKENRIDGE This presentation covers the following topics:
- identifying and characterising IRPs and IRPDs
- performing an analysis of functions, assets and risks
- understanding the financials
- documenting the process.
Author(s): Chris BOWMAN This seminar paper covers the following topics:
- selecting and rejecting pricing methods in relation to the goods, royalties and services transactions
- establishing comparables
- documenting the pricing method selection process.
Author(s): Kevin GRIFFITHS This presentation covers the following topics:
- understand how to benchmark the prices you determine
- would an Advance Pricing Arrangements assist?
- how do you documentat the application of the pricing methods?
Author(s): Keith JOHNSON, Michael JENKINS This presentation covers the following topics:
- ATO discussion of our mythical company, Softco's situation
- ATO discussion of Softco's Schedule 25A
- general ATO input on reviews and audits.