Transfer pricing is a term used to describe all aspects of inter-company pricing arrangements between related business entities, including transfers of intellectual property; transfers of tangible goods; services and loans and other financing transactions.
Inter-company transactions across borders are growing rapidly and are becoming much more complex. Compliance with the differing requirements of multiple overlapping tax jurisdictions is a complicated and time-consuming task.
At the same time, tax authorities from each country are imposing stricter penalties, new documentation requirements, increased information exchange and increased audit/inspection activity.
If this is your situation
- You need advice on transfer pricing documentation requirements in multiple jurisdictions.
- You are uncertain whether an advance pricing agreement is a better option than defensive documentation.
- You need to respond to a tax authority transfer pricing audit/enquiry.
- You are interested in optimally managing your worldwide transfer pricing policies and procedures.
- You need to know whether your internal controls over transfer pricing are sufficient to satisfy a Section 404 end of year audit.
How we can help you
At PricewaterhouseCoopers, we have a strong international network of dedicated transfer pricing professionals with advanced training in economics, accounting, law and project management, ready to work with you. Our professionals include numerous partners and staff with experience gained with tax administrations. We can advise you on:
