Contracts documenting the terms and conditions of intercompany transactions are typically requested under audit.
Aspect prepares intercompany contracts for transfer pricing purposes, including those related to:
- Management services
- Technical services
- Research and development services
- Administrative and business support services
Frequently Asked Questions
Do we need to have contracts for every intercompany transaction?
Executed agreements covering intercompany transactions are typically requested under audit or tax examination conditions. In the event that a contract cannot be provided upon request, tax agents may have the authority to impute terms and conditions associated with the intercompany transactions, which may be less favorable than those that the company otherwise asserted.
If you have any questions regarding the preparation of intercompany contracts for transfer pricing purposes, send an email to email@example.com.