Can you leverage from a purchase price allocation for transfer pricing purposes?

Can you leverage from a purchase price allocation for transfer pricing purposes?
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Can you leverage from a purchase price allocation for transfer pricing purposes?
November 29th, 2013
A considerable amount of discussion is generated regarding the implications of a purchase price allocation for transfer pricing purposes. As such this third web event will address the following question: Can you leverage from a purchase price allocation for transfer pricing purposes?
Following an acquisition the purchase price paid must be allocated to all identifiable assets and liabilities assumed, following a set of accounting rules outlined within IFRS 3 and IAS 38.

A considerable amount of discussion is generated regarding the implications of a purchase price allocation for transfer pricing purposes. As such this third web event will address the following question: Can you leverage from a purchase price allocation for transfer pricing purposes?
Following an acquisition the purchase price paid must be allocated to all identifiable assets and liabilities assumed, following a set of accounting rules outlined within IFRS 3 and IAS 38. Does the identification criteria outlined in IAS 38 meet the definition of intangibles for transfer pricing purposes? What is really included in the "left over" that is usually referred to as "goodwill" and how valuable can this "goodwill" be for pharmaceutical companies? Is it possible to bridge the gap between PPAs based on accounting rules versus tax/transfer pricing treatment and mitigate the effect on the future transfer pricing model that will result from the accounting treatment of goodwill? How to manage the risk of running a high effective tax rates?

The web event will address the following:

  • Overview of the reporting rules currently in place;
  • How to bridge the gap between PPAs for reporting purposes versus the relevant tax/transfer pricing treatment, what are the similarities and differences;
  • How important is "goodwill" for pharmaceutical companies.

At the end of the web event, you will:

  • Recognize to what extent acquisition accounting for financial reporting purposes can be used for tax/transfer pricing purposes;
  • How to mitigate the effect on the future transfer pricing model that will result from the accounting treatment of goodwill.
Can you leverage from a purchase price allocation for transfer pricing purposes?
; posted on
November 29th, 2013
A considerable amount of discussion is generated regarding the implications of a purchase price allocation for transfer pricing purposes. As such this third web event will address the following question: Can you leverage from a purchase price allocation for transfer pricing purposes?
Following an acquisition the purchase price paid must be allocated to all identifiable assets and liabilities assumed, following a set of accounting rules outlined within IFRS 3 and IAS 38.

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