Design of tailored intercompany agreements

Different types of transaction require different ICAs.

A multinational might come to us because it is putting transfer pricing policies in place for the first time. Or perhaps because it is updating existing policies. Either way, the group will probably bring in transfer pricing advisers, who should explain that the legal implementation is a key part of the process, which therefore requires specialist help.

LCN Legal will review the group’s transfer pricing policies and documentation, and then create appropriate intercompany agreements for each key transaction type. These will include everything required to meet OECD standards. We can also help with the implementation of ICAs, by creating all the necessary individual agreements and arranging signatures (including electronically).

But our expertise is not the only reason to work with us. The way we work is just as important. Because we have a commercial legal background, we understand the big picture and the end result that’s required. We’ll work closely with other advisers to create joint drafts and proposals. We’ll explain the process before we start, and make sure that everyone knows everything they need to at every stage. We’ll make sure that all of the people who need to be involved in the project are identified.

We are not just experts in the technical issues, but also in the process: what the client is trying to achieve, how to bring in everyone that needs to be involved, and how to make it easy and painless for everyone.

Why work with us?


We are the world-leading experts and educators in intercompany agreements and related corporate structures.

Global and

We liaise with all the stakeholders involved, not just in tax, to ensure that the intercompany agreements and legal structures we maintain support all of the group’s objective.

Ongoing support
to maintain

We provide an outsourced management service for multinational groups, to ensure that their intercompany agreements are maintained in a tax-audit ready central archive.

I worked with Paul Sutton for many years whilst he was at McGrigors / Pinsent Masons, in my role as Group Tax Manager of Sumitomo Electric Wiring Systems (Europe) Ltd (SEWS-E Ltd), and also for a period as SEWS-E Ltd Company Secretary. In this time I had extremely valuable assistance and advice from Paul, not only as regards general corporate law matters, but also particularly across a wide spectrum of legal aspects of SEWS-E Ltd group transfer pricing policies, implementation, inter-group agreements and legal compliance.

Martin L Kinsey, Group Tax Manager
Sumitomo Electric Wiring Systems (Europe) Limited

I have worked with Paul and his team in structuring significant Corporate Debt and have found his approach to be commercial, pragmatic and measured. I would have no hesitation working with Paul again, as we value his commercial and responsive approach.

Joanne Luce, Director
Acqua Trust Company Limited, Jersey

All-Fill Inc, a US based manufacturer of packaging machinery, has had the distinct pleasure of working with Ivan Hanna and the LCN Legal team in relation to our overseas acquisition projects. Ivan has displayed patience and intricate knowledge of English law as it applies to us as a foreign company. Ivan’s counsel has been calculated and sound, together we tailored an approach that is telling of our company’s aggressive nature. I was most impressed at Ivan’s willingness to dig deep into the details and investigate any way to give our side a competitive advantage while negotiating. Ivan has been our guiding light since our initial engagement.

Ryan Edginton, President & CEO
All-Fill Inc

I have been working with Ivan Hanna over the past year on various corporate matters including a group share restructuring project and intercompany agreements for our transfer pricing compliance. Compared to other corporate law firms I have worked with, Ivan took the time to understand our business, our stakeholders and my needs. He was incredibly responsive and went above and beyond to manage our various stakeholders and turn around a big piece of work in a short amount of time. I have no hesitation in recommending Ivan or LCN Legal – they are what all solicitors should be!

Becky Karver, CFO
Deallus Consulting

It is my privilege to recommend Ivan. He is able to process requirements quickly and formulate an effective strategy that protects one’s commercial interests. He is very personable and exceeds expectations. A great lawyer!

Roop Singh Sood, Executive Producer
AKA Filmworks

Free Guide: Effective Intercompany Agreements for TP Compliance