In real life, a single clause (or even a single word) in a legal agreement can make a huge difference to the commerciality of an arrangement. Exclusive vs non-exclusive licences. Recourse vs non-recourse factoring. One month vs 12 month subscription terms. Overdrafts repayable at will vs term loans with no right of prepayment. Intercompany transactions …

We are delighted to have hosted a webinar with guest speaker Danny Beeton, of Arendt on the subject of transfer pricing in the context of private equity businesses. The webinar considers The risks faced by private equity businesses in a developing transfer pricing landscape The benefits of effective transfer pricing planning for private equity businesses, …

As I’m sure you know, Benjamin Franklin (1706 – 1790) was one of the Founding Fathers of the United States of America, one of the draftsmen of and signatories to the Declaration of Independence, as well as being a diplomat, scientist and inventor. He was not born into wealth – he was the 15th child of a man who made soap and candles – and yet …

Intercompany agreements for Cost Contribution Arrangements (CCAs) / Cost Sharing Arrangements (CSAs) are special for a number of reasons. One is that, more than any other transaction type, the arrangements just doesn’t exist without an appropriate legal agreement. Another is that the US Treasury rules are very prescriptive about what must be included …