Historically, tax authorities globally have placed great emphasis on the existence of documentation to support a multinational group’s cross-border intra-group charges for goods and services. Intercompany agreements and intra-group invoices can form an important part of that documentation. The impact of the various BEPS (‘Base Erosion and Profit Shifting’) initiatives is expected to significantly increase such importance.
LCN Legal has published a free self-assessment questionnaire to help in-house tax teams identify where to prioritise their efforts in relation to intercompany agreements and invoicing, in order to support their transfer pricing policies. The questionnaire is intended to be thought provoking, rather than an exhaustive list.
You can download your copy of the questionnaire for free by following the link below. You will not be required to provide your contacts details.
If you find the questionnaire useful, please feel free to share it with others. If you have any suggestions as to how it can be improved, please email us at firstname.lastname@example.org and let us know.
LCN Legal specialises in the legal implementation of corporate structures. This includes the drafting of intercompany agreements for transfer pricing. We work alongside tax and transfer pricing professionals within large corporates and in private practice, and we regularly publish resources for tax and transfer pricing professionals.