Are your transfer pricing policies properly documented? This is the key to any defence strategy. Undocumented policies make you legally exposed to audit adjustments. Now, with more than 60 countries having introduced formal transfer pricing documentation requirements and the number still growing, it is imperative for companies to have transfer pricing documentation in place to defend their transfer prices. To help companies with a diverse spectrum of needs, PricewaterhouseCoopers adopts customised approaches through the following options to develop the necessary documentation which suits your business needs.