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Mastering the Functional Analysis

June 26, 2025 11:00am ET

Arm’s length pricing must be aligned with value creation—but you can’t show where value stems based on contractual arrangements alone. A robust functional analysis proves that intercompany transactions are grounded in economic substance. Get it right, and your whole report should fall into place. Get it wrong, and—well, don’t get it wrong. Instead, sign up for Exactera’s “Mastering the Functional Analysis.”

This informative webinar discusses how to assign functions, assets, and risks within the group, characterize intercompany transactions, and ultimately set yourself up for transfer pricing success.

More incentive: You can earn one CPE credit for taking the course.

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Learning Objectives

Understand the relationship between arm's length pricing and value creation.

Learn the difference between economic substance and contractual terms.

Learn how to assign functions, assets, and risks within your group.

Understand how to characterize intercompany transactions.

Speakers

Susana

Susana Pujalt

Team Lead, Senior Manager

Susana Pujalt is a transfer pricing expert in Exactera’s professional services group, specializing in international tax transfer pricing planning and compliance. Creator of strategic transfer pricing policy and guidelines for one of Canada’s major international banks, Pujalt served as a consultant at PwC. She has more than 20 years of experience in transfer pricing compliance and holds a bachelor’s degree in economics and a diploma in finance from the London School of Economics.