Functional Profile is utmost important for Transfer Pricing comparability as it forms the foundation of a reliable and defensible transfer pricing analysis. A well-documented functional profile evaluates the functions performed, assets employed, and risks assumed by related parties, ensuring alignment with economic reality. Accurate functional profiling enables the selection of approp... https://www.skmcglobal.com/blog/functional-profile-is-utmost-important-for-transfer-pricing-comparability