A Practical Guide for Conducting Functional Analysis in Transfer Pricing
Duration: 2 hours
Price: R195.00
A Practical Guide for Conducting Functional Analysis in Transfer Pricing
Presenters : Nthabiseng Kobe
Overview
This video provides a practical guide to conducting a robust functional analysis in transfer pricing. Participants gain tools to evaluate functions, assets, and risks in line with both international and South African requirements. By breaking down the foundation of functional analysis, the session shows how these elements form the backbone of transfer pricing compliance and support defensible outcomes in audits and disputes.
Using real-world scenarios and risk indicators, the video highlights common pitfalls and shows how to strengthen analyses with credible documentation and evidence. It also demonstrates how to integrate functional findings into the economic analysis, ensuring that pricing outcomes reflect actual value creation within the group.
Video Content
- Functions, Assets, and Risks: foundational principles
- Scenarios and risk indicators
- Documentation and evidence gathering
- Integrating functional analysis into economic analysis
Competencies Developed
- Apply the Functions, Assets, and Risks (FAR) framework as the foundation for transfer pricing analysis.
- Recognize scenarios and risk indicators that signal misalignments between contracts and actual conduct.
- Gather and structure documentation and evidence that support functional analysis and audit readiness.
- Integrate functional findings into the economic analysis, ensuring alignment with method selection and defensible outcomes.
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