What are we talking about?
Transfer prices are the prices charged between companies in the same group: sales of goods, services, royalties, loans. They determine where profit is taxed.
The arm’s length principle
These prices must match those that independent companies would charge in comparable conditions. The tax authorities can adjust prices that deviate from them.
A priority target for audits
Transfer pricing has become a central issue in international taxation. Solid documentation, prepared before any audit, is the best protection.
How we support you
Audit of the current policy, economic and benchmarking studies, choice of method, documentation, assistance during audits and advance pricing agreement requests.
This guide gives general pointers. For your situation, talk to our experts.