Transfer Pricing Planning

Transfer Pricing Planning

Businesses are facing an increasing number of tax and regulatory requirements imposed by the countries in which they operate. In the midst of uncertainty, we work with you to proactively minimize your risk exposure.

The increasingly global nature of business and the constant presence of business change, whether through acquisitions, commercial reorganizations, supply chain improvements or as a result of external pressures such as regulatory developments, mean that the creation of appropriate and well supported transfer pricing policies is critically important. Deloitte’s strategic approach provides practical solutions to the challenges faced by multinational businesses, which help them achieve their transfer pricing and wider international tax objectives.

Deloitte’s transfer pricing team includes economists and tax specialists, many of whom have extensive experience of working in industry or in tax authorities. Our global reach facilitates uniformity and consistency of approach in an environment where tax authorities are increasingly collaborating and sharing information cross border, as can be seen from the OECD’s recent work on Base Erosion and Profit Shifting (BEPS), which proposes the introduction of new global transfer pricing documentation standards.

Operational transfer pricing

Transfer pricing is the heart of intercompany transactions and can have significant consequences if done incorrectly.

Operational transfer pricing refers to the practical issues that multinationals face in ensuring the accurate calculation and reporting of transfer pricing policies.

Multinationals are under increasing pressure from a very broad range of stakeholders to ensure visible compliance with the transfer pricing rules for multiple jurisdictions. Developing and documenting an appropriate transfer pricing policy is critically important but is only half the battle; ensuring that the business operates and records its financial transactions in accordance with the policy is what really matters to avoid contentious audits and adjustments.

Business model optimization

Business Model Optimization (BMO) is the process of understanding the demands of operations and of tax law, and of integrating them into the business model. Deloitte provides high quality, customized tax and BMO services that focus on helping multinationals integrate operational and tax requirements in a scalable and sustainable way in order to help business leaders to make effective decisions on an after tax-basis.

Deloitte delivers BMO services using the BMO Insight methodology, a set of experience-based approaches to developing solutions to a range of tax issues and opportunities.