Free demo · Module 10

StarTax Transfer Pricing Course (free demo)

Try the demo module on intra-group services for free! 5 video lessons, 4 knowledge checks and a practical case, exactly as they appear in the full course.

Module 10 · Intra-Group Services

Services, chargeable and non-chargeable activities

Intra-Group Services

12:4121:12

NotesTranscriptResources

Benefit test: would an independent enterprise pay for this activity, or perform it itself? If not, it isn’t chargeable.

In this module · 2/11Services, chargeable and non-chargeable activitiesQuiz 10.1Service models, direct and indirect chargingQuiz 10.2Transfer pricing methodologies for services transactionsQuiz 10.3Low value adding services

Module 10

Intra-Group Services

In this module, we are going to discuss the specifics of the transfer pricing for intra-group services. The service sector is the most rapidly growing part of the economy – the Fortune 500 list contains more service companies than manufacturing businesses. In recent years, the value of services has accounted for more than 75% of GDP in high-income countries. In the context of transfer pricing, around 35% of controlled transactions are service transactions.

Services, chargeable and non-chargeable activities21:12

Quiz 10.16 questions

Service models, direct and indirect charging12:59

Quiz 10.23 questions

Transfer pricing methodologies for services transactions13:01

Quiz 10.32 questions

Low value adding services06:17

Quiz 10.43 questions

Summary03:08

Useful linksReading

Case 4: ServicesCase study

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Try a knowledge check · Quiz 10.3

Question 1 of 3

Which transfer pricing method is generally not applicable for services transactions:

Choose an answer to see the explanation.

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