Think transfer pricing is only something the large multinationals have to consider? Think again. The SME market is on the ATOs radar screen as many SMEs expand globally. What does this mean, and how can you satisfy your transfer pricing obligations in a practical and efficient manner? This paper covers:
- transfer pricing for SMEs: the simplified approach
- characterisation: why is it important?
- justification: how to substantiate an arm's length price
- adapting to change: keeping documentation relevant to your business.