Transfer Pricing Documentation

A formal transfer pricing local file prepared in accordance with OECD BEPS Action 13. Documents the arm's length nature of intercompany transactions through functional analysis and economic benchmarking, resulting in a signed declaration suitable for tax authority submission.

Ideal for tax advisors, in-house tax teams at multinational groups, and Big Four accounting professionals.

Contents

1. Legal and Regulatory Framework
2. Overview of the Taxpayer and the Group
3. Controlled Transactions Summary
4. Functional Analysis
5. Economic Analysis
6. Financial Data of the Tested Party
7. Intercompany Agreements
8. APAs and Rulings
9. Declaration
10. Appendices