TP Transfer Pricing Memory Trainer

Please view the example below. 

74. What type of allocation methods exist?

General answer

The most common allocation keys are as follows:

  • IT: number of PCs
  • Software: number of licences
  • HR/ health and safety/ management development: headcount
  • Tax/accounting: turnover size of balance sheet
  • Marketing services: turnover
  • Vehicle fleet management: number of cars


References, sources and further reading

It is important to remember that a specific allocation key will always depends on the characteristics of a particular case. Appropriate allocation keys for allocating the costs to each specific service recipient must be selected on the basis of the activities performed by each service department. Each allocation key is selected in such a way that it:

  • Reflects a measure that is a predictable driver of costs for the specific service activity;
  • Is reliably calculated over the relevant time period.


  1. Click here to join the course “Transfer Pricing Topics”
  2. Click here to read “OECD Transfer Pricing Methods 2010”
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