Compliance & Documentation

Fixation of Transfer Prices brings in certainty to the inter-company transactions and mitigates transfer pricing risk in advance. Fixation of Transfer Prices is the most important stage and with appropriate documentation at this stage would ensure smooth testing of Transfer Prices at the Compliance stage, which will also add tremendous value at the representation and dispute resolution.

Our planning approach is fact specific and business oriented and would include the following:

  • Identification of international transaction and Industry Analysis
  • Functional, Risk and Assets Analysis
  • Economic Characterization
  • Economic Analysis ( Selection of MAM Comparability Arms Length)
  • Conclusion and Documentation

Further the documentation also involves:

  • Preparation of preliminary benchmark studies
  • Transfer Pricing Accountant's report Form 3CEB
  • Generation and specification of back up documentation

Compliance and Documentation for Safe Harbour Regulations