COVID-19 has challenged everything that was considered normal, including transfer pricing. These times call for innovative, differentiated approach for price setting, owing to the absence of comparables data. To address this need, we are pleased to share a thought leadership framework for advance determination of transfer prices using a multi-pronged approach of adopting econometrics, statistical techniques, and comparability adjustments.

This publication provides a distinctive tool kit that may be used for ex-ante benchmarking analysis and has been commended by Mr Akhilesh Ranjan, Member (Retd.), Central Board of Direct Taxes, India. Click here to read the paper. Bookmark the page for updates.