Expert Resources

Free information from our team of lawyers about legal and practical aspects of corporate and investment structures. If you are interested in these areas, you may want to bookmark this page to check back regularly for new information.

Paul Sutton

Our top 5 pet hates when it comes to Transfer Pricing reports

We have the luxury of reading a lot of Transfer Pricing reports, including master files and local files for BEPS compliance. We’re usually reading them with a specific purpose: to understand the structure of the intercompany supplies, and translate that structure into appropriate legal agreements. However, we also get to appreciate the reports as …
Paul Sutton

5 things people forget when it comes to Intercompany Agreements

In honour of LCN Legal’s imminent 5th anniversary, here’s a list of 5 things people often forget when it comes to putting in place the Intercompany Agreements (ICAs) which multinational groups need for Transfer Pricing compliance: 1. Intercompany agreements (ICAs) are essentially forward-looking: they are promises to act in a certain way …