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.

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