Scope
Preparation of a transfer pricing policy (“TP Policy “) including the responsibilities and procedures for the pricing of certain intercompany transactions. The policy is based on the arm’s length principle in accordance with the transfer pricing rules applicable in the specific jurisdiction and OECD Transfer Pricing Guidelines.
Purpose
To implement a policy to coordinate the application of the arm’s length remuneration across associated companies and reduce the tax risk associated with a possible tax or fiscal audit.
Deliverable
Transfer pricing policy documentation.