On 17 July, Senior Managing Director Harlow Higinbotham and Consultant Alexis Jin will speak during “TP Challenge: Updating the APMA Training Guide” at the 14th Annual NABE Transfer Pricing Symposium. The panel will focus on the qualitative weighting of intangible development costs in residual profit split method analyses, alternative means of applying residual profit split method (RPSM) analyses, and the treatment of intangible assets in profit-level indicators (PLIs) for comparable profits method (CPM) analyses.

Dr. Higinbotham and Ms. Jin will join IRS Advance Pricing and Mutual Agreement (APMA) Program Director John Wall to discuss guidance provided in the 2002 APA Study Guide concerning alternative means of applying RPSM transfer pricing analyses and their relevance to current and future APAs.