International Transfer Pricing – show large discussions on
The Transfer Pricing study report is the document that forms the backbone of justification
and reasoning of the related party transaction pricing. This makes the report a
very significant and important document. The perfectness of the document is critical.
The TP report for verification of consistency of the Transfer Pricing Policy, reasonability
of pricing, determination of Arm’s Length Price, basis for tax implications, and
to avoid qualification and adverse remarks from auditors.
A good Transfer Pricing Study report takes case of all the above aspects. Without
this document justification of the Arm’s Length Price to the authorities would be
difficult. In many jurisdictions the Transfer Pricing Study report is a mandatory
compliance requirement.
Transfer Pricing has emerged from the management function of control. Control is
exercised at all levels of management to achieve the desired goal. However with
the complexities of tax laws the management function of controlling across the political
boundaries has become a tight rope walk of balancing between the tax laws and optimizing
resources. Requirement of an expert in this area is a need of the day to ensure
the balance
TTPMS is not limited to tax and litigation management only
The above services unlock the value at each bid of a value chain and TTPMS is much
broader than looking at from Tax Planning point of view
The strategic considerations for unlocking value elements of each element of a value
chain.