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Transferology
KEY POINTS
- Transfer pricing and its associated risks are increasingly relevant to smaller businesses.
- Rather than tax avoidance or evasion the transfer pricing rules represent a compliance financial and reputational risk.
- Tax advisers should ensure that relevant agreements are in place to minimise transfer pricing risks.
- A practical checklist can be used for reviewing new existing or updated agreements.
- Failing to implement intercompany agreements is usually a false economy.
Transfer pricing is widely regarded as one of the most significant and complex areas of tax risk affecting multinational groups. It is also a major focus for local tax administrations and supranational bodies. With the barriers to transacting business in foreign markets declining more small and medium-sized enterprises (SMEs) are exposed to transfer pricing risks. However unlike...
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