Transfer pricing compliance and documentation

Revenue authorities are focusing more widely and intensely on transfer pricing issues. From documentation to helping your practices match your policies, our teams of experienced professionals can help interpret the intent of tax authorities wherever you operate or intend to operate.

What EY can do for you

Appropriately pricing and documenting your intercompany transactions to comply with various countries‘ rules and legislation is imperative in managing tax risk.

Documenting intercompany transactions is the first line of defense when your transfer pricing practices are challenged.

Whether you choose to apply a globally centralized approach or a decentralized approach to your documentation needs, you need to understand the rigorous transfer pricing scrutiny in the countries where you operate so that you meet the local requirements, particularly where there is heightened risk. This risk-based approach allows you to align your company‘s business and tax strategies with your risk profile.

Transfer pricing documentation

EY has developed TP Web™, a comprehensive transfer pricing documentation tool that can help you streamline your internal processes and generate reporting packages to support transfer pricing documentation requirements under BEPS Action 13. Furthermore, TP Data Collect, our web-based data collection platform provides your local teams with a central repository to upload TP-relevant data for documentation.

Country-by-country (CbC) reporting

EY has also developed a separate CbC reporting tool “CbCR Web™” that helps you generate CbC reporting data, as required under BEPS Action 13.

Transfer pricing implementation - intercompany effectiveness

Operationalizing transfer pricing policies is a big challenge for many multinationals. EY has developed a structured and scalable framework for improving transfer pricing implementation and building integrated systems and processes across tax, business units and operations.

Our flexible approach can help you develop sustainable practices to execute, monitor and report intercompany transactions.

Managing your financial transactions transfer pricing

To help you simplify and automate relevant treasury and tax workflows, EY teams have developed the EY Intra-group Finance Web, an interactive platform for managing, pricing and documenting intra-group financing arrangements. Finance Web optimizes the following workflows:

  1. replacing manual tasks related to entering and documenting terms and conditions of transactions;
  2. determining credit rating estimates for group companies;
  3. retrieving comparable market data (through real-time connection) from third party financial databases / platforms;
  4. performing necessary adjustments; and
  5. generating loan agreements and TP documentation reports.

law table

It’s time to revisit TP policies for intercompany financing
Stay informed about the courts' evolving interpretation of Swiss safe harbors and its impact on intercompany financing.

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Transfer pricing certainty in uncertain times
Our new survey finds that businesses are prioritizing transfer pricing certainty in an era of global minimum taxes.

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finance tool

Finance Web: Simplifying intra-group finance
Discover Finance Web, EY's interactive solution for effortless management of intercompany financing with just a click.

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Global support

Located across the globe, our teams of experienced transfer pricing professionals have in-depth and broad knowledge of local and regional issues that can help interpret the intent of tax authorities in the countries where you currently operate or are planning to operate. As part of an integrated and extensive global network, our teams work seamlessly together from offices around the world, responding quickly to your global and local needs.

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