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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.

Q&A on Chapter VII OECD TP Guidelines and Intercompany Agreements

24 October 2018   Paul Sutton

One of the most rewarding things about running seminars and webinars is questions from participants, and the different perspectives which they bring. In case you’re interested, I’ve set out below one of the questions which was raised at our webinar on Tuesday (thank you Daniel!), together with our response. Q: Would you please provide some…

Intercompany Agreements

The Chinese Mums in Business Club is Launched

22 October 2018   Xiaofang Sutton

In June 2018, I was most delighted to co-launch the Chinese Mums in Business Club (CMIBC) with my amazing Co-Founder, Sally Maier-Yip. The CMIBC is an independent networking organisation for Chinese (and culturally Chinese) mums in business, either running their own business or working in an organisation, in the UK and worldwide. Through our annual programme of…

Revised and updated: Free resource to help you assess your intercompany agreements for TP compliance

5 October 2018   Paul Sutton

Just a quick one: we’ve just revised and updated one of our free resources: it’s a self-assessment questionnaire, to help you ascertain how well your group’s TP policies are supported by intercompany agreements, and prioritise which types of transaction you need to address first. You can download it here. N.B. If you’re a light on CPD…

Intercompany Agreements

For Technology-rich Groups: invitation to Free Webinar on Intercompany Agreements for TP Compliance

25 September 2018   Paul Sutton

This may be of interest to you if you’re supporting a multinational group in the technology sector on its Transfer Pricing compliance: On Thursday 11 October at 0900 Pacific Daylight Time / 1700 UK Time, we’ll be hosting a free webinar on How to Create Effective Intercompany Agreements for Technology-Rich Multinational Groups. You will be…

Intercompany Agreements

How to be a treasurer

25 September 2018   Paul Sutton

This was remark from Coco, our just-turned-7 year old daughter: “I need a box, to treasure things in.” It made me realise that I don’t often use the word “treasure” as a noun, let alone as a verb. So here’s a Monday morning question for you, inspired by Anthony Robbins: What are your most treasured…

5 things people forget when it comes to Intercompany Agreements

16 July 2018   Paul Sutton

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 in the future….

Consequences of lack of legal documentation of intercompany financial transactions

12 July 2018   Paul Sutton

As you probably know, the OECD has recently released a non-consensus discussion draft on the Transfer Pricing treatment of financial transactions between associated enterprises, under the BEPS project. You can download the discussion draft here. The types of arrangements considered include intra group loans, guarantees, hedging, cash pooling and captive insurance. As you would expect,…

What’s the relationship between Intercompany Agreements and Functional Analysis for TP?

3 July 2018   Paul Sutton

This was one of the discussion points which came up at the seminar we co-hosted with the Thomson Reuters ONESOURCE team last month. The focus of the seminar was the practicalities of managing Intercompany Agreements for TP compliance. Intercompany agreements (ICAs) don’t replace or override functional analysis. The two go hand in hand. On a…
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