Intercompany Agreements for Transfer Pricing: Limited Risk Arrangements

  • Updated: August 6, 2026
  • Read Time: 1 minute read

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
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