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SMC is engaged in managing clients' domestic and international transfer pricing transactions through its team of capable, experienced, and skilled transfer pricing consultants. Our transfer pricing services include transfer pricing studies, documentation, auditing, policy determination, determination of arm's length price (ALP) in accordance with Safe Harbor Rules (SHR), country-by-country (CbC) reporting, Advance Pricing Agreement (APA), transfer pricing certification (Form 3CEB), and many more.

Transfer Pricing Studies

Our team of capable transfer pricing professionals engages in the study of the following for enabling the domestic or international transfer pricing transactions

Detailed profile and business operations of the parties involved in the transaction

Particulars of the transaction

Functions, Assets and Risk Analysis

Selection and application of the most appropriate strategy

Research and analysis of the data collected from the databases, if required

Conclusion regarding the transfer pricing for each domestic or international transaction

We strategize transfer pricing policy for transactions such as raw material purchase, finished goods sale, royalty fees, technical services fees, loan received or paid, sale or purchase of machinery, purchase of fixed assets, software development services, reimbursement of expenses paid or received, corporate guarantee fees, management fees, support services, IT-enabled services and many more.

Transfer Pricing Documentation

Our transfer pricing advisory services include transfer pricing documentation work based on the transaction requirement and the clients' inputs. We also aid in the determination of arm's length prices (ALP) and the selection of the most appropriate transfer pricing method. We engage in a detailed analysis of the business profile of the client, industry of operation, and risk analysis of the transactions. We also get involved in the selection and characterization of entities and selection of the most appropriate method, which thereby leads to a final list of comparable companies. We ensure that the client remains in compliance with the transfer pricing laws and guidelines.

Transfer Pricing Policy

We facilitate the determination of the best transfer pricing policy for our clients after a complete review of the companies involved and the transaction, keeping in mind the applicable transfer pricing laws and regulations. Our transfer pricing services include help in drafting the planning document and an agreement between the associated enterprises. We keep in check any transfer pricing risk that may arise in the future for both the companies. Our predictions and analysis of any unpredictable taxation risks serve as guidance to clients for checking the viability of their transfer pricing transactions. Our team is well-equipped to resolve complex transfer pricing transactions using our deep research and in-depth analysis.

Transfer Pricing Audit and Compliance

Globally, the scrutiny of transfer pricing activities has increased. We, at SMC, help you develop such policies that ensure compliance with local country requirements, decrease transfer-pricing exposures for the future, and reduce any possibility of disputes related to the same. We also sit with our clients and provide them round-the-clock support in preparing for the most appropriate audit response. As a part of our transfer pricing services, we ensure our clientele our all-time support in compliance with the transfer pricing regulations and during the auditing of such transactions.