Intercompany Agreements for Transfer Pricing: Limited Risk Arrangements

A recording of a live webinar on 28 April 2022 hosted by Paul Sutton, co-founder of LCN Legal.

The webinar focussed on the legal implementation of limited risk arrangements in transfer pricing, including:

• What are limited risk arrangements?
• What is required for alignment between agreements and TP policies?
• What guidance is provided by the OECD’s 2022 Transfer Pricing Guidelines?
• What examples of limited risk arrangements in third party transactions can we draw inspiration from?
• How should intercompany agreements deal with target margins?
• What commercial issues should corporates consider before they implement limited risk structures