Transfer pricing presents numerous challenges for internationally active middle market companies—especially for those exploring off-shore opportunities for the first time. Now, with countries around the world adopting the guidance issued by the Organisation for Economic Co-operation and Development in relation to its base erosion and profit shifting (BEPS) initiative in order to ensure that value created in their markets is appropriately recognized and taxed, companies face an even tougher challenge and an even more rapidly evolving transfer pricing environment.
Managing your transfer pricing life cycle walks middle market companies through the four basic guideposts of a successful transfer pricing program:
- Transfer pricing planning
- Analysis and documentation
- Economic analysis
- Implementation and beyond
From mapping your footprint to identifying your risks and opportunities, from identifying and analyzing the right data to developing supportable economic analyses, Managing your transfer pricing life cycle offers clear, practical insights and includes links to more in-depth thought leadership on key transfer pricing topics
Transfer pricing is not a one-and-done activity. It should be a regularly monitored aspect of your tax planning and compliance risk management program. This concise guide offers executives a clear view of the challenges involved and an outline for addressing them.