Transfer Pricing Advisory

Transactions between associated enterprises can attract specific transfer pricing requirements relating to pricing, documentation, reporting and the arm's length principle. These requirements can become particularly important for groups operating across jurisdictions or businesses with material related-party arrangements.

LegaFin provides transfer pricing advisory services in India, assisting businesses with related-party transaction reviews, arm's length analysis support, transfer pricing documentation, compliance, assessment matters and cross-border associated enterprise transactions.

Our Transfer Pricing Services

• Transfer Pricing Advisory
• Related-Party Transaction Review
• Arm's Length Analysis Support
• Transfer Pricing Documentation
• Compliance Support
• Transfer Pricing Assessments
• Representation & Advisory Support
• Cross-Border Related-Party Transaction Advisory

Transfer Pricing Advisory

We support businesses in understanding transfer-pricing considerations arising from transactions with associated enterprises and related parties, based on the transaction profile, available records and applicable requirements.

Related-Party Transaction Review

We assist in reviewing relevant related-party transactions to understand their nature, commercial context, available documentation and potential transfer pricing implications.

Arm's Length Analysis Support

Transfer pricing rules generally require relevant controlled transactions to be evaluated against the applicable arm's length framework. We provide analysis and documentation support based on the agreed scope, with specialist benchmarking, certification or formal opinions coordinated where required.

Transfer Pricing Documentation

We support the preparation and organisation of transfer pricing documentation using information provided by the business, including transaction details, functional information and supporting records. Documentation requirements depend on the applicable facts, thresholds and legal framework.

Compliance Support

We assist with transfer pricing compliance preparation and professional coordination as part of broader Income Tax Advisory & Compliance requirements.

Transfer Pricing Assessments

Where transfer pricing matters arise during assessment or scrutiny proceedings, we support review of the issues, preparation of relevant records and coordination of responses. Related proceedings can also be supported through Tax Assessments, Notices & Representation.

Representation & Advisory Support

We provide advisory, documentation and preparation support for transfer pricing matters involving tax authorities. Formal representation or other functions requiring a specifically qualified or authorised professional are undertaken by the appropriately authorised professional where required.

Cross-Border Related-Party Transaction Advisory

Cross-border transactions between associated enterprises may involve transfer pricing alongside withholding, treaty and other international tax considerations. These matters can be coordinated with International Taxation and TDS & TCS Advisory.

Transfer Pricing as Part of Cross-Border Tax Management

Transfer pricing positions should be considered alongside the actual business model, functions performed, assets used, risks assumed and transaction documentation. For investments, acquisitions or restructuring, related tax risks can also be reviewed through Tax Due Diligence & Transaction Advisory.

LegaFin provides transfer pricing advisory, analysis, documentation support, compliance preparation and professional coordination based on the agreed scope and information made available. Transfer pricing treatment, associated enterprise status, comparability, benchmarking, arm's length outcomes, documentation requirements and tax consequences are fact-specific and subject to applicable law, available data, methodologies, interpretations and decisions of the competent tax authorities or appellate forums. Certifications, formal tax opinions, prescribed reports, authorised representation and other functions requiring a specifically qualified, registered or appointed professional are undertaken by appropriately authorised professionals where required. LegaFin does not guarantee acceptance of a transfer pricing method, arm's length price, benchmarking result, assessment outcome, adjustment, penalty position, appeal result, processing timeline or any particular tax outcome.