We undertake to prepare the transfer pricing policies in a manner that is consistent with the business and strategic objectives.
Using the appropriate methodological and technological tools, we conduct comparability studies not only for intragroup pricing purposes but also for the purpose of making important business decisions such as identifying reasonable lending rates used in loan agreements between both affiliated and independent enterprises, as well as determining reasonable intellectual property rights and carrying out valuation of intangible assets.
A correct reading of the value chain allows the company to identify the critical areas of its operation that contribute significantly to the total value created. Aligning Transfer Pricing Outcomes with Value Creation was highlighted in the first cycle of actions to combat base erosion and profit shifting (BEPS 1.0) and in particular in actions 8-10. At the same time, such a process allows for decision-making in order to achieve maximum tax efficiency.
Often, intragroup pricing policies, no matter how well designed, must be transformed into applied practices and result in real, accounting data. Operational Transfer Pricing examines the company's information systems and their proper configuration so that they correctly integrate the policies followed