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Take advantage of our free expert resources, written by the experts at LCN Legal, based on their practical experience of working with multinational groups and their advisers across the globe. If you are interested in these areas, you may wish to bookmark this page to check back regularly for new information.

It can be hard to do the splits

Paul Sutton

Some of the most difficult intercompany agreements to create are ones that apply to profit splits. As for any intercompany transaction, it’s not enough for the agreements to faithfully implement the intended TP policies. The agreements must also map the profit splitting arrangement against what is happening from a legal perspective. Otherwise there’ll be a…

Intercompany Agreements

The secret sauce

Paul Sutton

I’d like to tell you about a case study that featured in a workshop at TP Minds Americas in April. The session, hosted by Yvonne Golby and Damon V. Pike, was entitled ‘The Secret Sauce – Blending Customs Valuation and Transfer Pricing Into A Winning Formula’. Yvonne and Damon very generously allowed me to participate, to explain the…

Intercompany Agreements

Intercompany Invoice Finance: four key legal distinctions

Paul Sutton

Factoring and invoice discounting can be used as part of intercompany financing arrangements. The terminology involved can differ from country to country, so before attempting a transfer pricing analysis it’s critical to look behind that terminology, and understand what is actually happening from a legal and commercial perspective. Here are four fundamental legal distinctions: 1….

Intercompany Agreements

The Asian Women of Achievement Awards 2022

Paul O’Regan

Our CEO, Xiaofang Sutton, has been shortlisted for this year’s Asian Women of Achievement Awards, in the Entrepreneur category. Everyone at LCN is enormously proud and happy that Xiaofang has been recognised in a very impressive group of nominees. The Asian Women of Achievement Awards were founded by Pinky Lilani CBE DL in 1999. They…

LCN Updates

“Your small arms can’t be that high.”

Paul Sutton

I was sad to hear news this week from Zhengzhou, China, where I have relatives and friends. It has gone into Shanghai-style lockdown. I know that there are many places in the world deserving our sympathy right now, and lockdown isn’t on the same level as war. But I don’t think compassion is a finite…

Intercompany Agreements

Start with the end in mind

Paul Sutton

I’ve decided to set myself a mini-challenge: to post something on LinkedIn every working day. I’ll try it out for a month, and then decide whether sharing insights has given way to verbal diarrhoea. It has been interesting so far, as it requires me to reflect on points regarding the legal implementation of TP that…

Intercompany Agreements

Looking forward and back: our next live workshop and the TP Minds Americas conference

Paul Sutton

I recently returned from Miami, where my colleagues Leiza, Ivan, Xiaofang and I participated in TP Minds Americas. It was a great conference: it was very refreshing to reconnect with friends and to take in the energy and atmosphere of a live event. I’m now looking forward to our next live workshop tomorrow, on limited…

Intercompany Agreements

Live Workshop on 28 April: Intercompany Agreements for Limited Risk Arrangements

Paul O’Regan

Thanks very much to everyone who participated in our interactive workshop on financial transactions. You’ll find a recording of one of the sessions here. Our next workshop is on Thursday 28 April. It will focus on the legal implementation of limited risk arrangements in transfer pricing, including: What are limited risk arrangements? What is required for…

Intercompany Agreements