Affordable Resale price & cost plus methods

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The resale price and cost plus methods test a gross margin, which makes them sensitive to something most groups do not control: consistent accounting classification between cost of sales and operating expense. Affordable resale price & cost plus methods with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

+1 (416) 619-0068 See fixed fees
  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
Google Rating 5.0Clutch Rating 5.0

Secure a fixed quote

Send what you have. We price the engagement from your own documents, in writing, before any work starts.

24-hour helpline: +1 (416) 619-0068
  • 24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • Fixed fee agreed before work starts
The short answer

The resale price and cost plus methods test a gross margin, which makes them sensitive to something most groups do not control: consistent accounting classification between cost of sales and operating expense. Resale price suits a distributor that adds no significant value; cost plus suits a manufacturer or service provider under low risk.

Who this applies to

  • The benchmarking study on file is more than a couple of years old
  • Your group has any transaction with a related non-resident
  • Intercompany prices were set internally with no external support
  • A tax authority has asked whether documentation exists
  • Margins in one entity look different from the group average

Any two of those together and resale price & cost plus methods is almost certainly your situation. If nothing on the list applies, the helpline call still costs nothing and we will redirect you.

The team at work in the open-plan office

Resale price & cost plus methods — priced before we start

What decides the fee on a resale price or cost plus analysis is the accounting work underneath it: whether the tested party already classifies cost of sales and operating expense the way the comparables do, or whether those accounts have to be mapped first. The number of product lines or service streams tested moves it as well.

Transfer pricing — local file — fixed-fee price

From $2,500

fixed, quoted before work starts

The local file for one entity: functional analysis, method selection with the alternatives explained, comparables with the search documented, and the results tested against the range.
See the full fee page

TP benchmarking study — fixed-fee price

From $2,500

fixed, quoted before work starts

A documented search: screening criteria, quantitative and qualitative filters, a manual rejection log with reasons, and the resulting range with the tested party's position in it.
See the full fee page

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

What is really being tested

The resale price and cost plus methods test a gross margin, which makes them sensitive to something most groups do not control: consistent accounting classification between cost of sales and operating expense.

Resale price suits a distributor that adds no significant value; cost plus suits a manufacturer or service provider under low risk. Both require the tested party's accounts to be classified the same way as the comparables'.

Put the other way round: the return is the last step, not the work. What decides resale price & cost plus methods is the set of facts in place when the year closes, and those facts are the part a client can still influence when they come to us early enough.

Where the position depends on a threshold, a rate or a day count, we confirm it against the issuing authority for your own tax year before it goes on a return. Where a figure cannot be verified for your year, we set out the mechanism and quote no number — a wrong threshold on a filed return is worse than an explained one. See also hiring an employee in another country and gaar — general anti-avoidance rules.

What we actually file

  • The accountant's report where the jurisdiction requires certification
  • Benchmarking studies and functional analyses
  • Intercompany agreements that match the conduct
  • The information return that discloses related-party transactions
  • A defence file of the evidence behind the documentation

A worked example

It is easier to see with numbers attached.

An operating margin against a tested range

A limited-risk entity with C$31,000,000 of revenue reporting a 1% operating margin. Assume a benchmarking study produced an interquartile range of 5% to 10%.

ItemAmount
RevenueC$31,000,000
Operating margin reported1%
Operating profit reportedC$310,000
Assumed tested range5% – 10%
Profit at the bottom of the rangeC$1,550,000
Potential adjustmentC$1,240,000

A margin below the range invites an adjustment of C$1,240,000 in this jurisdiction — and unless the other country makes a corresponding adjustment, that profit is taxed twice. The documentation is what turns this into a conversation rather than an assessment. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

Illustrative figures, not a client engagement: the amounts are chosen to make the mechanism legible, and the rates and thresholds are assumptions stated for the example only. We confirm every one of them against the issuing authority for your own tax year before anything is filed.

From first call to filed

  1. 1We establish what happened and when, because every position here is anchored to a date
  2. 2A written scope and a fixed price, so you know the cost before committing
  3. 3The filings are prepared, cross-checked against each other, and reviewed by name
  4. 4You see the result, approve it, and we file it

What it costs

The fee is fixed and agreed in writing before work begins, based on the scope established on the first call. Nothing is billed by the hour, and the number does not move once it is agreed. Comparable engagements and their fixed fees are set out on the pricing pages.

  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.

How to get this moving

Send us the facts and we will tell you what has to be filed and what it costs. Bring the last two years of returns from each country involved, the slips or certificates for the income in question, and the dates — arrival, departure, or the transaction date. That is enough for us to tell you what has to be filed and what it will cost.

Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.

Where cost transfer pricing comes into this file

If you came here for cost transfer pricing, this is where it is dealt with. The subject is resale price & cost plus methods, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

The resale price and cost plus methods test a gross margin, which makes them sensitive to something most groups do not control: consistent accounting classification between cost of sales and operating expense.

From first contact to filed return

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

What you are actually buying with resale price & cost plus methods

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Withholding certificate
An advance determination reducing withholding on a transaction to the tax actually expected — worth many times more applied for before closing than after.
Chapter 3 withholding
The US regime for withholding on US-source payments to foreign persons, operated through foreign-status certificates and recipient statements.
Airdrop
Tokens received without consideration, raising the same timing question as a staking reward: when income arises and at what value.
GAAR
A general anti-avoidance rule allowing an authority to recharacterise an arrangement whose main purpose was a tax benefit, even where each step complied with the law.
resale price & cost plus methods: Our analysis

Resale price suits a distributor that adds no significant value; cost plus suits a manufacturer or service provider under low risk.

Whatever the file turns out to involve, the terms do not move: the scope and the fee are agreed in writing before any work starts, a named practitioner reviews the result, and nothing is filed until you have approved it.

Resale price & cost plus methods — what the published fees look like

Scope is settled before the price: one distributor tested on resale price is a narrower job than a manufacturer and a service entity each needing a cost plus mark-up of their own. A study that can be refreshed from an existing comparable set costs less than one built from nothing. Both are quoted in writing.

Corporate cross-border filing

$999fixed, before work starts

Covers: Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.

See this fee page

Transfer pricing documentation

$2,500fixed, before work starts

Covers: Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.

See this fee page

Payroll & mobility setup

$999fixed, before work starts

Covers: The employer side of mobility — where to register, what to withhold, and what to report once someone works across a border.

See this fee page

Why choose Legal Quotient for resale price & cost plus methods

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

The firm’s founder at his desk in the Delhi office

How the engagement runs, phase by phase

Step 1

Establishing the facts

A first call to map the obligations across every country involved

Step 2

Agreeing the fee

A single fixed fee covering the whole set, agreed before we begin

Step 3

Drafting and review

Preparation in the order that makes the relief usable, with a reviewer's sign-off

Step 4

Filing and follow-up

You approve the finished work, and we file it

Two of the firm’s advisers at the glass desk in the Delhi office

How the work runs — quote first, then the work

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Keep reading, sideways

Every link below is a full page of its own — the same depth as this one, for its own subject.

The work we do for clients like this

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Inheriting property abroad Everything on inheriting property abroad, at the same depth as this page.
Green card holder living in Canada Green card holder living in Canada tax — the guide, the FAQ and the fixed fee.
Black Money Act exposure for Indian residents The full guide to black money act exposure for Indian residents, with the fee fixed before any work starts.
Form ITR-6 — companies (India) Its own page: ITR-6 India — mechanism, deadlines and published fees.
Form T2062A — depreciable / resource property Everything on t2062a depreciable resource property, at the same depth as this page.
Step-up in cost base on arrival Step-up in cost base on arrival — the guide, the FAQ and the fixed fee.
Surplus & FAPI computations The full guide to surplus & fapi computations, with the fee fixed before any work starts.
India ↔ Singapore — DTAA Its own page: India ↔ Singapore — DTAA — mechanism, deadlines and published fees.

Clients who arrive with this exact page

Tax for restaurant & hospitality owners Its own page: restaurant & hospitality owners tax — mechanism, deadlines and published fees.
Technology & SaaS — relief you're probably missing Everything on technology & saas relief you're probably missing, at the same depth as this page.
Professors & lecturers — what we charge Professors & lecturers what we charge — the guide, the FAQ and the fixed fee.
Tax for djs & electronic artists The full guide to djs & electronic artists tax, with the fee fixed before any work starts.
Crypto traders — what we charge Its own page: crypto traders what we charge — mechanism, deadlines and published fees.
Amazon FBA sellers cross-border tax Everything on amazon fba sellers cross border tax, at the same depth as this page.
Physicians & surgeons — what you owe in each country Physicians & surgeons what you owe in each country — the guide, the FAQ and the fixed fee.
Tax for diplomatic & consular staff The full guide to diplomatic & consular staff tax, with the fee fixed before any work starts.
Tax for adult-platform creators Its own page: adult-platform creators tax — mechanism, deadlines and published fees.

Countries and corridors this work reaches

Bulgaria tax for expats — country guide Its own page: bulgaria tax for expats — mechanism, deadlines and published fees.
Lithuania tax for expats — country guide Everything on lithuania tax for expats, at the same depth as this page.
Egypt tax for expats — country guide Egypt tax for expats — the guide, the FAQ and the fixed fee.
Canada–Saudi Arabia tax corridor The full guide to Canada Saudi Arabia tax, with the fee fixed before any work starts.
Thailand tax for expats — country guide Its own page: Thailand tax for expats — mechanism, deadlines and published fees.
Costa Rica tax for expats — country guide Everything on Costa Rica tax for expats, at the same depth as this page.
Hong Kong tax for expats — country guide Hong Kong tax for expats — the guide, the FAQ and the fixed fee.
India tax for expats — country guide The full guide to India tax for expats, with the fee fixed before any work starts.
Japan tax for expats — country guide Its own page: Japan tax for expats — mechanism, deadlines and published fees.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border tax case studies

Case study 1

Documentation Built to the US Standard

The US requirements differ from the OECD-aligned ones in what has to exist at the time of filing, and a file prepared for one regime can leave the other unprotected. The engagement builds to whichever governs.

Read how this one runs
Case study 2

US Estate Tax on Assets a Canadian Did Not Know Were Exposed

US shares and US real estate sit inside the US estate tax net regardless of where the owner lives. The treaty provides relief that is proportionate rather than automatic, and the calculation depends on the worldwide estate.

Read how this one runs
Case study 3

An Adjustment in One Country and No Relief in the Other

A pricing adjustment taxes the same profit twice unless the other country makes a corresponding one. The mutual agreement route is what produces that relief, and it is opened on a timetable set by the treaty rather than by either revenue authority.

Read how this one runs
Case study 4

Treaty Relief Claimed on a Cross-Border Estate

The estate article can extend a proportionate credit where the two systems would otherwise both tax the same asset. Claiming it requires a valuation and a disclosure the estate may not expect to make.

Read how this one runs
Case study 5

Selling Into the US Without an Entity, and Filing in Several States

State obligations are set by each state, and a treaty does not reach them. The review measures activity against each state's own thresholds and separates the states where registration is required from the ones where it is not.

Read how this one runs
Case study 6

Green Card Kept, Moved to Canada — Both Returns Still Due

Holding a green card does not end the US filing obligation, and living in Canada starts a Canadian one. The engagement fixes residence under the treaty tie-breaker, then decides which return the relief is claimed on so the two do not contradict each other.

Read how this one runs
Case study 7

A Second Opinion on a Return Already Filed

A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.

Read how this one runs
Case study 8

A US Filer Married to Someone Outside the System

Electing to treat a non-resident spouse as a US filer buys joint rates and brings that spouse's worldwide income and foreign accounts into the return. The election is easy to make and hard to revoke, so both positions are modelled first.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

Every link below is a full page of its own — the same depth as this one, for its own subject.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

Related-party purchasing, customs value versus transfer price, and foreign-affiliate structures put trading businesses inside the s.247 documentation rules.

Goods crossing a border move the tax question from income to indirect: registration thresholds, place of supply, the customs value and the transfer price between related entities all have to agree with each other. When they do not, the adjustment arrives from two authorities at once and each one uses the other's number.

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Resale price & cost plus methods — questions we are asked

Resale price & cost plus methods — how much of this can I do myself?

Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: resale price suits a distributor that adds no significant value; cost plus suits a manufacturer or service provider under low risk.

What if I have already filed and got it wrong?

That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.

How long will it take?

It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.

What is OECD Pillar Two?

A global minimum effective tax for large multinational groups, delivered through top-up taxes rather than a single global rate. Where a group's effective rate in a jurisdiction falls below the agreed minimum, the shortfall is collected — by the parent jurisdiction under the income inclusion rule, by the source jurisdiction under a domestic top-up, or as a backstop by other jurisdictions. Canada has enacted implementing legislation. The compliance burden is data, long before it is tax. See BEPS and Pillar Two.

What is the arm's length principle?

The standard that a transaction between related parties should be priced as it would have been between independent ones dealing at arm's length. It is the test every major transfer pricing regime applies, and it is evidenced by comparison — finding independent transactions or companies genuinely similar in function, risk and assets, then showing your pricing falls within the range they produce. That comparison is what a benchmarking study documents. See benchmarking study.

What is transfer pricing?

The meaning of transfer pricing is narrow and specific: it is how related companies in a group price what they sell each other — goods, services, financing, the use of intellectual property. Tax law requires those prices to be what independent parties would have agreed, the arm's length principle, so profit is not simply moved to a lower-taxed country. Canada tests it under s.247, the US under s.482, India under s.92, and each expects documentation prepared contemporaneously. See transfer pricing documentation.

Do you work with trusts and estates as well as returns?

Yes, and they are frequently the same file: a personal position, an entity position and an estate exposure that all move together.

How is the fee set?

It is agreed in writing before any work begins, based on the scope we establish on the first call. If the scope changes we re-quote before continuing — there is no hourly meter running in the background.

Tax terms explained

Personal services businessPrincipal purpose testRepatriationForeign grantor trustNR6Foreign housing exclusionAlter ego trustConstruction PEStreamlined foreign offshoreCompetent authorityAnnual information statementGreen card testStaking rewardStock option benefit Browse the full A–Z glossary

Related pages

Related in this section

All transfer pricingDo I need transfer pricing documentation?Choosing a method — CUPManagement fee studyTP audit defence fileCorresponding adjustment via MAPTNMM in practice

Also relevant

Independent agent and permanent establishment — international taxBoard & governance for foreign entitiesUK VAT registrationIP holding & substanceCrypto and the FBAR questionHiring a contractor abroad — global payroll tax compliance

Questions on this

Do I need resale price & cost plus methods?
15+ years of cross-border experience

Get resale price & cost plus methods handled for a fixed fee

Tell us the situation and we quote in writing before any work starts. You approve the result before it is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
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  • Offices in India, the USA, Canada and the UAE

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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