Barnes Dennig Transfer Pricing After Tax Reform and COVID-19 120920 - BD | Page 13
INFORMATION INCLUDED IN A STUDY
Narrations prepared through interviews – e . g .
• Which country developed the product and how ?
• What cross-border R & D assistance is provided ?
• Who bears risk of R & D failure ?
• What process IP is utilized by related companies ?
Similar interviews with sales , marketing , finance , others on both sides of the border
• Who bears the risk of a COVID business downturn ?