Functional Profile is utmost important for Transfer Pricing comparability as it defines the true economic role of an entity by analysing functions performed, assets employed, and risks assumed. A robust functional profile ensures the selection of correct comparables, appropriate profit level indicators, and pricing aligned with value creation. Inadequate functional analysis often lead... https://www.skmcglobal.com/blog/functional-profile-is-utmost-important-for-transfer-pricing-comparability