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TRANSFER PRICING STUDIES
A transfer price is the amount of money that one unit of an organization charges for goods and services to another unit of an organization. While the definition is simple the work required to support transfer prices is not. More importantly, local tax authorities are defending their national tax bases with increasing vigor, strengthening legislation and imposing greater penalties and reporting requirements on cross-border transactions. Transfer pricing is a critical issue for multinationals and one that requires an effective solution. Evans & Evans' transfer practice group is an integrated team of economists, tax practitioners, valuators and financial analysts - all of whom are dedicated to providing clients with effective transfer pricing solutions. In a bid to avoid transfer pricing problems, current OECD international guidelines are based on the “arm’s length principle” – that a transfer price should be the same as if the two companies involved were indeed two independents, not part of the same corporate structure. The arm’s length principle, despite its informal sounding name, is found in Article 9 of the OECD Model Tax Convention and is the framework for bilateral treaties between OECD countries as well as many non-OECD governments. In order to ensure that proper transfer pricing methods are in place, Evans & Evans provides not just compliance advice but instead works directly with our clients as part of their transfer pricing group. Evans & Evans focuses on providing an effective transfer pricing service that addresses all corporate elements. Evans & Evans’ work not only encompasses the arm’s length pricing of tangible goods and services, but also the transfers of intangible assets or inter-related financing as necessary. Evans & Evans focuses on managing your firm’s entire transfer pricing issues; including planning, development and implementation of viable transfer pricing recommendations and polices. Evans & Evans can assist in compliance with local transfer pricing requirements, the design of transfer pricing policies and procedures, and the preparation of proper transfer pricing documentation including comparables review. |
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