Transfer pricing

Expert transfer pricing policy support

A well-conceived transfer pricing policy provides non-aggressive tax cost control opportunities while ensuring compliance across the global value chain.

Transfer pricing is governed by an established set of guidelines, legislation and best practice. Through collaboration with member firms of the Moore Global Network, we can work with you to ensure that your arrangements are robust and in accordance with OECD norms and those of overseas tax jurisdictions. Correct arm’s length pricing to align profits with value creating activities not only ensures compliance with the law, but provides a strong basis for management performance evaluation and the allocation of future resources.

Our services include

  • Preparing and updating documentation, including OECD compliant local and master files
  • Benchmarking studies
  • Policy design and implementation
  • Drafting and executing intercompany agreements

Additional support

In addition to the three-tier approach to transfer pricing, we also advise on the other elements of the OECD’s BEPS (base erosion and profit shifting) 15-point action plan and their impact on companies operating internationally. In particular:

  • Hybrid mismatch arrangements
  • Controlled foreign company rules
  • The corporate interest restriction
  • Permanent establishment status

Need some advice on transfer pricing? Get in touch with our lead expert, Ruth Brennan.

Ruth is a corporate tax partner delivering corporate tax compliance and advisory services to a broad range of clients. Owner-managed, listed and private equity-backed businesses in the UK and internationally come to Ruth for advice on commercial and accounting matters, and the tax issues arising from them. While she works across a wide range of… Read more

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