Base erosion and profit shifting have recently made news
headlines around the world. As such, transfer pricing is an area
where all tax authorities continue to focus their resources. The
consequences of a transfer pricing reassessment can create some
sleepless nights for owner managers, CFOs and controllers
everywhere. Here are the Top 10 Tips for transfer pricing
today:
1. Recognize there may be new risk in different places.
Market volatility can radically change the risk profile of a
business. Increasing debt, supplier issues and problems with key
customers are all signs that a business risk profile may have
shifted and that intra-group pricing arrangements may need to be
reviewed.
