Home / Compliance / Transfer Pricing
Document related-party transactions with a clear commercial rationale.
Associated-enterprise transactions
Agreements, invoices, evidence
Pricing method explained
Group transactions
Method and rationale
Agreements, invoices, accounts
Transfer pricing is relevant for businesses that enter into transactions with associated enterprises, especially in cross-border group structures. It may apply to international transactions and specified domestic transactions wherever applicable.
Common related-party transactions may include management fees, technical service charges, royalty payments, cost sharing, reimbursements, inter-company loans, product sales, support services, software services, marketing support, back-office services, and shared resources.
Foreign-owned subsidiaries with cross-border group transactions
Companies with associated-enterprise dealings
Groups with management fees, royalties, or inter-company services
Transfer pricing requires businesses to maintain documentation that explains the nature of the transaction, relationship between parties, pricing method, commercial rationale, agreements, invoices, financial data, and supporting evidence. In many cases, certification and reporting may also be required.
Eraqus Advisors helps clients organise transfer pricing compliance from a business and documentation perspective, transaction mapping, record collection, agreement review coordination, TP study coordination, Form 3CEB coordination where applicable, and alignment with accounting and tax records.
Mapping all related-party and cross-border transactions
Agreements, invoices, and supporting financial data
Pricing method and commercial rationale
TP study and Form 3CEB coordination where applicable
Transfer pricing should not be addressed only after the financial year ends. The business model, inter-company agreements, invoicing pattern, and accounting records should be aligned from the beginning.
Discuss your requirement and we will help you understand the structure, documentation, and compliance that fit your situation.
To transactions with associated enterprises, particularly cross-border group transactions, and specified domestic transactions where applicable.
Yes. Aligning agreements, invoicing, and accounting from the start is far easier than reconstructing documentation after year-end.
Reliable financial records that support tax, audit, funding, and decisions.
Keep your entity active, credible, and audit-ready with a disciplined annual cycle.
Tell us where your business stands today and what you are planning next. We will help you understand the structure, documentation, and compliance that fit your situation.