Paul Sutton talks to Spencer Ho from RoyaltyStat, which recently became part of Exactera. RoyaltyStat is an industry-leading online database of royalty rates extracted from license agreements and interactive transfer pricing analytics.
Paul and Spencer discuss a range of issues around intra-group franchising arrangements, including:
- a high-level perspective on how franchises work as between unconnected third parties
- the key documents involved
- the key elements of the financial arrangements
- what information is available for the benchmarking of intra-group franchise arrangements
- what factors transfer pricing practitioners should consider, in addition to the headline royalty rates.