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Contents

Official guidance
International Manual

INTM485000 · Transfer pricing: operational guidance: Evidence gathering: Index page

  • INTM485010 · Transfer pricing operational guidance: Evidence gathering: Overview
  • INTM485020 · Transfer pricing operational guidance: Evidence gathering: Establish the facts
  • INTM485021 · Transfer pricing operational guiance: Comparability Analysis
  • INTM485022 · Transfer prcing operational guidance: Accurate delineation of the actual transaction: Economically relevant characteristics
  • INTM485023 · Transfer pricing operational guidance: Accurate delineation of the actual transaction: Risk allocation
  • INTM485024 · Transfer pricing operational guidance: Accurate delineation of the actual transaction: Full process
  • INTM485025 · Transfer pricing operational guidance: Accurate delineation of the actual transaction: Risk
  • INTM485030 · Transfer pricing operational guidance: Evidence gathering: Using the most appropriate method
  • INTM485040 · Transfer pricing operational guidance: Evidence gathering: Using a test year
  • INTM485050 · Transfer pricing operational guidance: Evidence gathering: Bargaining power
  • INTM485060 · Transfer pricing operational guidance: Evidence gathering: Searching for comparables
  • INTM485070 · Transfer pricing operational guidance: Evidence gathering: Searching for comparables: internal comparables
  • INTM485080 · Transfer pricing operational guidance: Evidence gathering:: Searching for comparables: public information
  • INTM485090 · Transfer pricing operational guidance: Evidence gathering:: Searching for comparables: UK or global companies?
  • INTM485100 · Transfer pricing operational guidance: Evidence gathering: Searching for comparables: using commercial databases
  • INTM485110 · Transfer pricing operational guidance: Evidence gathering: Searching for comparables: making adjustments to potential comparables
  • INTM485120 · Transfer pricing operational guidance: Evidence gathering: Searching for comparables: range of results
  • INTM485130 · Transfer pricing operational guidance: Evidence gathering: Industry standards
  • INTM485140 · Transfer pricing operational guidance: Evidence gathering: General research
  1. Transfer pricing: operational guidance: Evidence gathering: Index page: contents
  2. Transfer pricing operational guidance: Accurate delineation of the actual transaction: Full process

INTM485024 | Transfer pricing operational guidance: Accurate delineation of the actual transaction: Full process

From HM Revenue & Customs · International Manual

The full process of accurately delineating the actual transaction to be priced in summarised in this diagram

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