Western Regional Chapter of International Fiscal Association –Indian Branch Transfer Pricing Problems‚ Strategies and Documentation Recent International Case Law on Transfer Pricing by Nishith Desai The Taj Mahal Hotel‚ Mumbai January 21st & 22nd 2002 Nishith Desai Associates 2 TRANSFER PRICING Content I. II. Introduction History III. Select International cases US Cases 1. 2. 3. Compaq Computer Corporation V. Commissioner DHL Corporation and Subsidiaries V. Commissioner Texaco
Premium Transfer pricing
interesting and exciting parts of the job. Yet pricing decisions can have important consequences for the marketing organization and the attention given by the marketer to pricing is just as important as the attention given to more recognizable marketing activities. Some reasons pricing is important include: •Most Flexible Marketing Mix Variable – For marketers price is the most adjustable of all marketing decisions. Unlike product and distribution decisions‚ which can take months or years to change
Premium Marketing
Definition Pricing is a powerful element of a small business’s marketing strategy. The pricing structure of your products and services‚ and how it relates to your competitors’ pricing strategies and the expectations of consumers‚ play an important role in creating an image for your company and establishing a specific customer base. An analysis of pricing strategy reveals that companies have a range of options in their pricing toolkit they can use to augment their marketing initiatives. Pricing strategy
Premium Pricing Marketing
Chapter 1 Introduction of the Topic TRANSFER PRICING TRANSFER PRICING is a term used to describe all aspects of inter Company pricing arrangements between related business entities‚ and commonly applies to inter Company transfers of tangible and intangible property. Inter Company transactions across borders are growing rapidly and are becoming much more complex. Transfer pricing refers to the internal pricing system that is used when divisions in the same firm deliver products or services
Premium Transfer pricing
Pricing Strategies Competition based pricing Setting the price based upon prices of the similar competitor products. Competitive pricing is based on three types of competitive products: * Products having lasting distinctiveness from competitor’s product. Here we can assume * The product has low price elasticity. * The product has low cross elasticity. * The demand for the product will rise. * Products have perishable distinctiveness from competitor’s product‚ assuming the product
Premium Pricing Marketing
When Who What 11/17/2004 Rob Seaman Original creation 11/22/2004 Ashish Kothari Updates 3/22/2006 Jonathan Fan Updates Table of Contents Revision History: 2 Table of Contents 3 What This Is 4 Whom to Contact 4 Dynamic Pricing Procedure 4 Steps 4 Step Details 7 1. Check Header Price List 7 2. Raise Expired Error 8 3. Raise Not Effective Error 8 4. Customizable Product Roll-Down 9 5. Get List Price 10 6. Get Root Price List Item Id 16 7. Split Unpriced Actions 17
Premium Pricing Price
studyLG believes in honest pricing and not being gimmicks of discounts and price reduction as lure. Their strength of marketing is consumer pool‚ good products and pricing power. * Its product designs are centred on the middle & upper class and the ads screened highlight the product features. * Its employees are totally committed to quality and innovation. They chant “TPI 50 and TDR”‚ which signifies‚ total productivity innovation and tear down re-engineering. Through this method the
Premium Price Marketing Pricing
MANAGING TRANSFER PRICING Sarbanes-Oxley requires a company to establish that it has internal controls to ensure accurate financial reporting and that the auditor attest to the assessment of those controls. An obvious concern for all multinationals after SOX is whether there are effective controls in place to deal with transfer pricing exposure. An increasingly important element of transfer pricing documentation relates to the influence of legislation‚ ethical standards‚ and associated matters
Premium Transfer pricing Tax haven Internal Revenue Service
invest in production capacity before a product is brought to market. At the time of investment‚ product demand is uncertain‚ and the capacity decision might be made using a forecast of the product sales‚ where the forecast may take the form of a probability distribution. This uncertainty in the product demand complicates the capacity investment decision and any reduction in the uncertainty would be desirable. In some circumstances‚ the company may have the ability to make capacity investments
Premium Marketing
Pricing Strategies The three types of pricing strategies are skimming‚ penetration‚ and competitive. Skimming pricing strategy is defined as a pricing strategy involving the use of a high price relative to competitive offerings (Boone and Kurtz‚ p641). Skimming can be used to introduce a new product slowly. This allows the distribution process to be able to keep up with the market. Sometimes called market-plus pricing‚ intentionally setting a relatively high price compared with prices
Premium Marketing Pricing Price