Impact of IFRSs on transfer pricing

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14 Oct 2009

The lead story in the October-November 2009 edition of Arm's Length Standard (a newsletter on global transfer pricing published by Deloitte Tax LLP) examines the transfer pricing effects of United States companies switching from US GAAP to IFRSs.

The newsletter considers the IFRS implications for a number of transfer pricing methods, including
  • the comparable uncontrolled price (CUP) method
  • the comparable uncontrolled transaction (CUT) method
  • the resale price method (RPM)
  • the cost plus method
  • the comparable profits method (CPM)
Click to Download the Arm's Length Standard Newsletter (PDF 339k).


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