Details

Transfer Pricing Advisory focuses on ensuring that pricing of international and specified domestic transactions between associated enterprises complies with the arm’s length principle as prescribed under Indian tax laws. With increasing regulatory scrutiny, maintaining robust documentation and a defensible pricing methodology is essential for risk mitigation.

This service includes:

• Review of Related Party Transactions to identify applicability of transfer pricing regulations

• Functional, Asset, and Risk (FAR) Analysis to understand the economic contribution of each party involved in the transaction

• Preparation of Transfer Pricing Documentation including local file, master file, and country-by-country reporting, where applicable

• Benchmarking Analysis using reliable databases to support arm's length pricing

• Preparation and Filing of Form 3CEB as required under Indian Income Tax Act

• Assistance in Transfer Pricing Audits and responding to queries or notices from tax authorities

• Advisory on Intercompany Agreements and pricing models for goods, services, intangibles, and financing arrangements

• Compliance with OECD Guidelines and Indian TP Regulations

• Support in Advance Pricing Agreements (APA) and Mutual Agreement Procedures (MAP), if required

• Periodic Review of Transfer Pricing Policies to ensure consistency and mitigate potential disputes

The service is designed to help businesses meet documentation requirements, reduce litigation risk, and ensure transparency in international dealings with related parties.