CRA was engaged by a mid-market global automotive parts products company to perform an updated North American transfer pricing planning study.
The study involved the implementation, benchmarking, and documentation of various types of transactions, including marketing intangibles royalty, technology intangibles royalty, distribution, procurement, and management services. The transactions were each benchmarked directly, as well as indirectly rationalized via a secondary corroborating manufacturing analysis as an extra measure of support.
CRA consultants prepared the North American planning study, as well as OECD Master File and Local File compliant documentation post-implementation. Additionally, the CRA team assisted management with the update of operationally segmented internal financials so that the appropriate profit level indicators could be accurately determined, and the pricing policies properly adhered to.
