# Transfer Pricing & Pillar Two Advisor Skill

Multi-jurisdiction reference framework for OECD transfer pricing and Pillar Two GloBE rules.

## Coverage

- **TP methods:** CUP, resale price, cost-plus, TNMM, profit split — selection criteria, comparability analysis, arm's length range / IQR
- **BEPS Action 13 documentation:** Master file, local file, CbCR — €750M threshold, Form 8975 (US), constituent entity definition, penalty protection
- **Special TP topics:** Low-value services safe harbor (5% markup), business restructurings / HTVI, financial transactions (intercompany loans, cash pooling, guarantees) per OECD 2020 Chapter X guidance
- **GILTI / FDII:** §951A tested income and QBAI, §250 deduction, interaction with arm's length pricing
- **Pillar Two GloBE:** IIR, UTPR, QDMTT charging rules; ETR computation (covered taxes / GloBE income); SBIE payroll and tangible asset carve-outs (5%–9.8% transitional rates); transitional CbCR safe harbor; QDMTT safe harbor; permanent de minimis
- **Deferred tax divergence:** IAS 12.4A mandatory temporary exception (no Pillar Two DTA/DTL); ASC 740 (no exception); ETR and disclosure implications
- **Jurisdiction-specific regimes:** US §482 / APA / GILTI / FDII; UK TIOPA 2010 / DPT; Germany § 1 AStG / FVerlV; Japan Articles 66-4; China SAT Announcement 2016 No.42; India Section 92-92F / Safe Harbour Rules

## Companion Agent

`finance-transfer-pricing-pillar-two-advisor-agent`

## Standards Cited

OECD Transfer Pricing Guidelines (2022), OECD GloBE Model Rules, BEPS Action 13, IRC §482, §951A (GILTI), §250 (FDII), TIOPA 2010, DPT (Finance Act 2016), § 1 AStG, FVerlV, STML Art. 66-4 (Japan), EITL Chapter 6 / SAT Announcement 2016 No.42 (China), IT Act §§92–92F / Rule 10TD (India), IAS 12.4A, ASC 740