Transfer pricing documentation is a written account of cross-border business transactions between companies or permanent places of business that belong to the same multinational group. Even though the threshold limits for the documentation obligation vary between countries, the requirement to adhere to the arm’s length principle is applied to all companies who engage or plan to engage in international business.
The aim of transfer pricing documentation is to discover key business factors between the group companies and to prove that the pricing and terms terms applied to the intra-group transactions comply with the arm’s length principle.
We prepare a group-level transfer pricing documentation (Master File and Local File) that complies with the international and local requirements. We also help with maintaining and updating the documentation on an annual basis and, if necessary, defend it in potential dispute situations. We strive to do all this as efficiently as possible, drawing on our practical experience accumulated over the years and on our innovative approach.
To ensure appropriate maintenance of the prepared transfer pricing documentation, we recommend our innovative TP|BackOffice service concept. Under this concept, we act as your trusted partner in all transfer pricing related matters and assume overall responsibility for the agreed tasks in a cost efficient manner.