KPMG report: Estimating an arm’s length range for North American retailers

Challenges transfer pricing practitioners are facing with developing arm’s-length transfer pricing range

Estimating an arm’s length range for North American retailers

Due to the coronavirus (COVID-19) pandemic and other recent economic industry factors, some companies that historically had relatively lower overall profits no longer appear in publicly available databases—contributing to an increase in the range of broadly comparable companies.

Read an August 2023 report* [PDF 658 KB] prepared by KPMG LLP tax professionals that explains the challenges transfer pricing practitioners are currently facing with developing an arm’s-length transfer pricing range for North American retail distribution companies and offer some practical solutions.

*This article originally appeared in Tax Notes International (August 21, 2023) and is provided with permission.

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.