CRA was engaged by a leading global health products company to perform a South American transfer pricing planning study. The study involved the benchmarking and documentation of various types of transactions, including: marketing intangibles royalty, distribution, assembly, contract manufacturing, and manufacturing. The benchmarking analyses addressed operations in various geographic areas, including: South America, North America, and Europe.
CRA prepared the South American planning study, including OECD Master File and Local File compliant documentation. Additionally, we assisted management with the creation of operationally segmented financials, so that the appropriate profit level indicators could be accurately determined, and the pricing policies properly adhered to.