Our blog: useful articles and resources on transfer pricing and the ADIT exam
Intercompany Agreements: A Comprehensive Guide for Tax and Legal Professionals
This comprehensive guide delves into the essentials of intercompany agreements and contracts, from understanding their nature and importance to best practices for management and compliance.
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Ultimate Transfer Pricing Career Guide (2026)
Wondering how to start (or accelerate) the transfer pricing career?
ADIT vs. Other Tax Qualifications: Which One is Right for You?
Which tax qualification to choose?
Top Study Tips for Passing the ADIT Transfer Pricing Module
Top Study Tips for ADIT exam.
Common Pitfalls in the ADIT Exam and How to Avoid Them
Common pitfalls when taking the ADIT exam.
Balancing Work and Study: Tips for Preparing for the ADIT While Working Full-Time
How to prepare for the ADIT exam while working full time.
ADIT Overview: What Every Tax Professional Should Know
ADIT overview.
How to get the best ADIT result: Interview with Nicole Kimberly
We spoke to the ADIT candidate who got the best ADIT transfer pricing result in the world: here is what we learned.
Transfer Pricing Specialist: A Typical Day
Wondering what transfer pricing specialists do every day?
What is Transfer Pricing?
Transfer pricing is the process of setting the price for goods or services when one part of a business sells them to another subsidiary, usually in another country.
2021 Transfer Pricing in a Nutshell
Welcoming 2022, let's look at the main events and developments in the transfer pricing world in 2021. Pillar 1 and Pillar 2, EU Public CbCR, UN Manual update, and more.
EU Public CbCR - Is It Too Late?
The European Union implements public country-by-country reporting (CbCR) for multinational enterprises. This means that companies will be required to reveal their profits, taxes, and other figures on a country by country basis.
UK Transfer Pricing Documentation: Things You Should Know
HMRC has announced that businesses with a large turnover will have to maintain a Transfer Pricing Master File and local file as well as a supporting summary audit trail from April 2023. We thought it was time to summarize the main things you need to know.
Last Days Before the ADIT Exam: Things To Do And Not To Do
So you've been studying for the ADIT exam for weeks. You're almost ready to take the exam. But there are only a few days left before you have to take it, and that last day is probably going to be the hardest. You'll be tired of studying, your mind will be tired, and you'll be worried that you didn't do everything you could. So here are some things we recommend you do and not do on your final days before the exam.
Intercompany Loans for State Purposes: Two Illustrations of Debt Push Downs and Pricing
Harold McClure summarizes the debt push down structures and provides valuable examples of the transactions.
How to Prepare for the ADIT Exam Using Only Free Resources
Useful books, guidelines and web-pages that can be especially helpful if you'd like to prepare for the transfer pricing exam yourself.
Why Taking the Transfer Pricing ADIT Exam First Makes the Most Sense
One of the first decisions that ADIT candidates must make is which exams to take, and which exams to take first.
OECD COVID-19 Transfer Pricing Guidance: What Does It Say?
We summarize the OECD transfer pricing report on the COVID-19 pandemic published in December 2020.
BlackRock Case: What Every Tax Professional Should Know
A summary of the UK First-tier Tribunal decision on BlackRock vs HMRC (November 3, 2020). The case refers to the 2009 deal between BlackRock Group and Barclays Global Investors (BGI).
5 Tips to Passing the ADIT Exam
We summarize hints and tips for a successful exam.
Coca-Cola Case: What Every Tax Professional Should Know
Key facts and infographics of Coca-Cola 2020 Transfer Pricing Case.
KPMG Webinar: Transfer Pricing, Information exchange and Transparency
KPMG Ukraine webinar recording (December 2020, Russian language)
Transfer Pricing Functional Analysis and Interviews, and 6 Steps to Successfully Perform Them
What are functional analysis and interviews, and how to prepare for successful functional interviews?
Glencore Case: What Every Tax Professional Should Know
We summarize the Glencore transfer pricing case in Australia (2020) and share useful diagrams to understand it.
4 Key Rules Every Cost Contribution Arrangement Should Follow to be Defensible
There are several key rules that every CCA should follow to be defensible from transfer pricing and tax perspective.
This Is How a Local File of the Future May Look Like
We look at new transfer pricing disclosure requirements in Poland and consider how a local file of the future may look like.
Webinar on TP aspects of the COVID-19 pandemic
On November 13, 2020, Borys Ulanenko was speaking in the Dixon Hughes Goodman webinar with Samit Shah and Steve Amigone.
What is TNMM and CPM, or 4 Mistakes Tax Professionals Make When Applying TNMM
In the last decade, TNMM became almost a default transfer pricing method for many taxpayers. In this blog post, we discuss issues that we observe in practice.
5 Things Every Transfer Pricing Specialist Should Remember About PEs
Transfer pricing specialists usually often ignore potential PE issues and risks. In this post, we discuss 5 things to remember about PEs when analysing transfer pricing.
These 9 Issues Will Make Every Tax Authority Audit Your Transfer Pricing (sooner or later)
Tax administrations have finite resources and limited time, which means they are not able to conduct audits on all taxpayers with related party transactions. They will, therefore, need to determine the potential tax at stake to select the most promising audit cases. A core principle for selecting audit cases is the maximisation of returns on limited audit resources.
3 Things Every Tax Professional Should Remember When Preparing TP Forms (what are TP forms, actually?)
Transfer pricing forms (returns, disclosures) are required in many countries. In this post, we look at general principles and advice on what to consider when preparing them.
Safe Harbours in Transfer Pricing
Safe harbours in transfer pricing include administrative reliefs for small businesses or immaterial transactions, as well as pricing simplification measures.
Transfer Pricing profession - Video Blog with Aaron Leslie
We discussed the future of transfer pricing profession with Aaron Leslie, the Managing Director of the TP International - leading international Transfer Pricing and Tax recruitment firm.
Transfer pricing of intra-group services: a toolkit for the analysis
How to analyze intra-group services from transfer pricing perspective.
Transfer pricing and Transparency – Country-by-Country Report
What is Country-by-Country Report (CbCR), and how multinationals and tax authorities approach it?
Permitted Texts Review
Materials that are allowed on the ADIT Transfer Pricing exam, which of them are useful, and where to get them.
What is entity characterisation? Limited risk distributors, contract manufacturers, etc.
What entity characterisation is, why is it important, and how to characterise entities in practice. Limited risk distributors, contract manufacturers, entrepreneurs.
How to prepare for the ADIT exam?
Hints and tips for preparing for the ADIT exam.
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