Details

Businesses engaged in cross-border or domestic related-party transactions must maintain robust Transfer Pricing documentation to justify pricing and profit allocation. Proper benchmarking establishes that transactions are conducted at an Arms Length Price (ALP), minimizing scrutiny and preventing potential tax adjustments.

We ensure full compliance with Income Tax Act, OECD guidelines, and BEPS Action Plans through structured and accurate documentation support.

Our Services Include

• Preparation of detailed Local File & Master File

• Benchmarking using reliable databases & analytical tools

• Functional, asset, and risk (FAR) profiling

• Inter-company pricing policy review & recommendations

• Filing Form 3CEB with supporting documentation

• Audit-ready reporting & litigation support

Benchmarking Methods Used

• Comparable Uncontrolled Price (CUP)

• Transactional Net Margin Method (TNMM)

• Cost Plus Method

• Resale Price Method

• Profit Split Method

Documents / Inputs Required

• Financials and trial balances

• Inter-company agreements & transaction data

• Industry and operational information

Deliverables

• TP Study and Benchmarking Report

• Filed compliance documentation

• Guidance for future compliance alignment