For those who are surprised on knowing this thought, let us put it short and straight –yes, there are a few secrets to save money. However, what is all the more surprising is to know that these secrets have already been made public for decades.
Business restructuring refers to the cross-border re-organisation of the commercial or financial relations between associated enterprises, including the termination or substantial renegotiation of existing arrangements.
To calculate an effective royalty rate for a comparison with a third party royalty rate, one may have to not only determine what will be the future economic benefit that may arise in the form of cash flows but also convert them into a rate (say as a percentage of sales).