Transfer Pricing & BEPS Services

With governments paying increasing attention to the prices applying in transactions between the related parties, transfer pricing has become one of the most important topics for international companies in recent years. Transfer pricing is the pricing strategy applied to transfers among related parties of tangible and intangible assets and services, including intellectual property and all kinds of financial products and services. An improper investment structure and/or transaction model increases a corporate group's tax burden and exposes the cross-border business between related parties to avoidable tax risk. Therefore, the most important issue that a group of related parties must face is how to utilize global specialization and division of labor to manage the business effectively on the one hand, and on the other, select the most suitable transfer pricing strategy for the chosen business model.

PwC's Tax and Legal Services department has an incomparable team of transfer pricing service professionals. Working closely with PwC's global network of industry experts, CPAs, attorneys and economists, we help enterprises to analyze their global investment and the transaction layouts, integrate their global operations and logistics, establish an integrated, central decision-making function. They are then in a position to develop the most suitable strategy for transnational relations, one that best serves the interests of the overall organization.

Our services include:

Helping related enterprises establish optimal cross-border investment structures, and examining the functions performed and risks borne by related entities;
Analyzing investment strategies and transaction patterns in order to reduce tax risk and minimize customs duties and VAT;
Assisting firms in defining their global transfer pricing policies and related documentation efforts;
Advance pricing agreement services;
Using transfer pricing policies to design the most suitable business strategy in light of both direct and indirect taxes;
Reviewing transaction contracts and documents to support transfer pricing policies.