Services
Transfer Pricing
Transfer pricing is a term used to describe all aspects of intercompany pricing arrangements between related business entities, including transfers of tangible goods, the provision of services, transfers of intellectual property and loans and other financing transactions. Transfer pricing affects a multinational company’s tax planning and its financial statements. Transfer pricing has been given a higher profile by both the Internal Revenue Service, as evidenced by recently issued stricter compliance rules, and by foreign tax authorities as more countries pass transfer pricing legislation and tighten up compliance requirements.
Global business realities have greatly increased the number and complex nature of cross border transactions. USTA offers the following transfer pricing services:
- Developing economic studies to determine intercompany pricing and interest rates;
- Preparing functional analyses;
- Developing global transfer pricing policies;
- Planning cost sharing arrangements for joint U.S. and foreign research and development of intellectual property; and
- Preparing section 6662(e) transfer pricing documentation.