Analysis
Transfer Pricing for a Lagos D2C Cosmetics Startup
Overview
What this challenge is about.
You are a junior tax consultant hired by GlowLagos. Your task is to analyze the current intercompany transactions (raw material purchases, manufacturing fees, and royalty payments for the brand) and propose a transfer pricing method consistent with OECD guidelines. You must prepare a benchmarking study, document the functional analysis, and draft a transfer pricing policy memo. Success means the policy is defensible in an audit and aligns with the arm's length principle.
The Brief
What you'll do, and what you'll demonstrate.
Design a transfer pricing policy for GlowBerlin's intercompany transactions that complies with OECD guidelines and minimizes the risk of tax adjustments.
Earning criteria — what you'll demonstrate
- Apply OECD transfer pricing guidelines to a real-world scenario
- Conduct a functional analysis to identify value creation
- Select appropriate transfer pricing method (e.g., TNMM, CUP)
- Prepare transfer pricing documentation
Program Fit
Where this fits in your program.
Sharpens the same skills your degree expects you to demonstrate.
Skills
Skills you'll demonstrate.
Each one shows up on your verified credential.
Careers
Roles this prepares you for.
Real titles. Real skill bridges. Pick the one closest to your trajectory.
Career mappings coming soon.