The Ultimate Guide to Transfer Pricing Functional Interviews

Name: ArmsLength AI
Address: New York, United States
Telephone: +1-800-555-1212
Price range: $$$

Borys Ulanenko

CEO at ArmsLength AI

TL;DR - Key Takeaways

Functional interviews are critical for gathering facts about functions, assets, and risks to support compliant transfer pricing documentation.
A structured methodology ensures comprehensive coverage of all relevant areas, from preparation through documentation.
Special techniques are needed to uncover DEMPE functions (Development, Enhancement, Maintenance, Protection, Exploitation) for valuable intangibles.
Conducting interviews across departments provides the 360-degree view needed to accurately delineate controlled transactions.
The insights from functional interviews directly feed into a defensible functional analysis that aligns profit allocation with value creation.

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