Advisory, encompassing pricing and policy setting
We provide assistance in the evaluation of alternative global treasury models, evaluating your specific facts and helping design sustainable transfer pricing policies for intercompany financing transactions. Drawing on our multinational expertise and networks, including in collaboration with our Advisory Treasury teams, we are able to devise practical funding structures, across all liquidity types, through which clients are able to apply technically compliant methodologies in a manner which does not require unnecessary complexity in their implementation.
Transactional support around key funding events
Throughout the corporate life cycle there is a need to ensure that finance is available to fund key transactions (e.g. acquisitions and significant capital expenditure). We are able to offer tailored solutions with respect to sizing (level of debt and capital structure) and pricing (appropriate terms and conditions and rates) such financing transactions, often working closely alongside our Debt Advisory practice.
Locally compliant documentation
As territories move towards compliance with the revised transfer pricing documentation guidance, clients are requiring specific assistance in complying with the requirements to summarise the key intercompany financing policies under the Master File and the specific transactions and intercompany prices per the Local File. Through our detailed understanding of the rules and requirements, including local country nuances, we are able to deliver compliant, comprehensive documentation in a cost effective manner.
Obtaining advanced rulings
Given uncertainty in the global FTTP landscape, a priority of our clients more recently has been to obtain certainty with respect to the transfer pricing of their financial transactions (taking the form of either unilateral or bilateral negotiations with tax authorities). Drawing on our experience in negotiating such agreements with a large number of international tax authorities, we are able to ensure efficiency and timeliness throughout the negotiation process.
Tax audit & dispute resolution support
We have seen a significant increase in cases in relation to FTTP over the course of the last ten years, all of which have shaped the way in which tax authorities, and more broadly the OECD, today have sought to assess these transactions. We have experience in assisting clients in the defense of their technical positions under audit challenge, and work closely alongside our Tax Dispute Resolution network more broadly to leverage the broadest possible array of knowledge to assist with negotiations.