Transfer
Pricing

Tax is not a cost. It is a value allocation decision.

Arm’s length is not a rule. It is a discipline.

We design, document, and defend intercompany pricing with OECD rigor, economic precision, and institutional credibility.

Transfer Pricing Compliance Pyramid

05

APA & Safe Harbour

Pre-agreed pricing certainty with CBDT and foreign competent authorities.

04

Economic Substance

Functional analysis, risk allocation, and value chain mapping.

03

Benchmarking & Testing

Comparable search, method selection, and arm’s length range testing.

02

Documentation

Master File, Local File, CbCR, and Form 3CEB compliance.

01

Governance & Training

Policy, intercompany agreements, and global training framework.

Core Capabilities

Arm’s Length Compliance & Documentation

Master File, Local File, CbCR, and Form 3CEB under Section 92D.

  • OECD BEPS Action 13 (3-tier)
  • Master File (global value chain)
  • Local File (India-specific)
  • CbCR (INR 6,400 Cr threshold)
  • Form 3CEB & accountant certificate
  • Functional analysis (FAR)

Advance Pricing Agreements (APA)

Unilateral, bilateral, and multilateral APAs with CBDT and foreign CAs.

  • APA pre-filing consultation
  • Critical assumptions & rollbacks
  • Bilateral APA (India-US, India-SG)
  • Term: 5 years + 4 rollback
  • CUP, TNMM, PSM, CPM
  • APA renewal & compliance audit

Dispute Resolution & MAP

Mutual Agreement Procedure, arbitration, and ITAT defense.

  • MAP under Article 25 (DTC)
  • India-US, India-UK, India-Japan
  • Safe harbour rules (Rule 10TA)
  • ITAT & High Court appeals
  • Section 92CE secondary adjustment
  • Interest on excess/less TP adjustment

Economic Modeling & Benchmarking

TNMM, CPM, PSM, and CUP with Prowess, Capitaline, and Bloomberg BNA.

  • TNMM (OP/TC, Berry Ratio)
  • Cost Plus Method (CPM)
  • Profit Split Method (PSM)
  • CUP (internal/external)
  • Interquartile range (35th–65th)
  • Database: Prowess, CMIE, BvD

Transfer pricing is global tax strategy.

We execute it — with certainty, compliance, and institutional trust.

Begin TP Mandate