Classify transfer-pricing evidence into functions, assets, and risks for a clearer functional profile.
Sort each fact into the FAR bucket it primarily supports. Functions performed Assets used or owned Risks assumed or controlled Local team approves customer discounts within a 12 percent band Warehouse and delivery fleet used for local fulfillment Entity absorbs write-offs for obsolete inventory Group trademark licensed for use on all packaging Regional principal decides annual product roadmap Distributor bears bad debt losses on third-party customers Local staff run customer demos and negotiate delivery timing Specialized customer database maintained by local sales team Manufacturing plant pays for scrap above standard yield
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