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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.

The LCN Interview: Jinkan Khatadia

Paul O’Regan

Jinkan Khatadia has over thirteen years of experience in transfer pricing. He is currently a Senior Manager at Grant Thornton’s Manhattan office in New York. How did you get into transfer pricing? Of my thirteen years of transfer pricing experience, two years is in academia. I was pursuing a master’s degree in Economics at…

Interviews

Intercompany Agreements

Your thoughts on ‘putting the cart before the horse’

Paul Sutton

We recently wrote a blog post about the factors that should dictate a group’s contracting model (‘Putting the cart before the horse?’). It was inspired by the following extract from a TP report by a Big Four firm (my italics): “The Group utilises a centre-led operating model, whereby client contracts are entered into by either…

Group Reorganisations

Intercompany Agreements

Live Workshop on 17 February: Intercompany Agreements for Transfer Pricing Compliance 101

Paul O’Regan

Few subjects in TP seem to be as misunderstood as intercompany agreements and group contracting models. This can lead to TP policies which make no sense. I came across a good example last week, in a TP report produced by the Los Angeles office of a Big Four firm. The report benchmarked manufacturing support services…

Group Reorganisations

Interviews

What we can learn from Singtel: webinar discussion with Johann Müller

Paul O’Regan

Following on from two recent blog posts by Paul Sutton and Harold McClure that related to the recent tax case involving Singapore Telecom Australia, we have completed the trilogy in a webinar with Johann Müller. Johann is a very experienced expert in international tax. In this discussion he looks at the details of the structure that…

Group Reorganisations

Interviews

Welcome to The Year of the Tiger

Paul Sutton

We just wanted to take a moment to wish you a happy Chinese New Year. Today, 1 February, is the first day of the Year of the Tiger. Your Chinese sign is probably Tiger if you were born in 1950, 1962, 1974, 1986 or 1998. Both Xiaofang and I have strong Chinese connections (she was…

LCN Updates

Intercompany financing after the demise of LIBOR

Guest Author

This is a guest post by Harold McClure, a New York City-based independent economist with 26 years of transfer pricing and valuation experience. After reading our recent blog on the Singapore Telecom Australia decision, he was inspired to share his expertise in an in-depth and detailed analysis of ‘life after LIBOR’ for multinational groups. Paul Sutton’s discussion…

Intercompany Agreements

What would you like to see in our updated book on intercompany agreements?

Paul O’Regan

We’ve decided to create a new version of our book: ‘Intercompany Agreements For Transfer Pricing: A Practical Guide’. It was first published in March 2019, and we’d like to reflect changes in transfer pricing governance and in the commercial environment since then. We also want it to much more closely reflect the content of our…

Intercompany Agreements

Putting the cart before the horse?

Paul Sutton

Last week I read a 2020 TP report produced by a Big Four firm. The group concerned provided consulting services and technology-based solutions. Here is an extract (my italics): “The Group utilises a centre-led operating model, whereby client contracts are entered into by either the local entity or the central UK entity. The determination of…

Intercompany Agreements