Tax executives acknowledge that regulatory compliance with local transfer pricing documentation regimes created one of the greatest challenges facing multinational enterprises. As the number and scope of intercompany transactions proliferate in a global economy, the frequency of tax audits relating to transfer pricing is also increasing. Our objective with this report is to highlight the transfer pricing issues facing the media and entertainment industry.
The report also outlines:
- The media and entertainment value chain before and after the advent of digital media technologies.
- The methodologies available for setting transfer prices and testing compliance with the arm’s length standard.
- Specific issues confronting companies in the digital media market.