Transfer pricing: Documentation and planning

Tax authorities worldwide are imposing new and stricter transfer-pricing documentation requirements on companies—and failure to comply can result in significant penalties.

International Transfer Pricing 2013/14:

An easy-to-use reference guide covering a range of transfer pricing issues.
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Transfer pricing perspectives:

A collection of articles that discuss some of the significant policy and legislative changes taking place in transfer pricing.
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FSTP perspectives

PwC's bimonthly publication offers an insight into trends and developments in financial services transfer pricing.
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To cope with this ever-shifting burden, it is essential that taxpayers have in place an efficient framework for producing the documentation required to defend their transfer pricing data. Historically, companies have employed a non-coordinated, country-by-country approach—frequently resulting in expensive duplication of data collection efforts, and transfer pricing reports that are inconsistent with the global needs of the company.

The PwC advantage

PwC’s global transfer pricing network can help you develop transfer pricing documentation and defence files that are coordinated across all your territories, and consistent with your needs. Using our Global Coordinated Documentation™ system, we prepare a global core document package containing common data and background information. This core documentation is then appropriated by each country as part of its separate country report, with the support of our team. The process is coordinated globally to ensure consistency and accuracy in disclosure.