27 august 2018
KPMG experts share their tips on the transfer pricing.
Tip 1. Intra-Group Services
BEPS initiatives place major emphasis on pricing issues related to the provision of intra-group services. Under the key BEPS principle, the cost of intra-group services shall commensurate with the level of benefits received by recipient of those services (i.e. the customer).
So, how can you verify that your company applies this principle to intra-group transactions involving the purchase of services? First, you need to address the following questions:
Still have questions?
Please call KPMG Transfer Pricing Hotline
+7 771 781 8828