Switzerland

Details

  • Service: Tax, Global Transfer Pricing Services
  • Type: Business and industry issue
  • Date: 7/19/2013

Transfer Pricing Compliance - Implementing Cost-Efficient Documentation Processes 

Transfer pricing documentation reports are often too costly and less and less supporting good compliance levels of international businesses. This asks for a systematic approach including recurring documentation processes.
Cover /CH/en/Library/Articles-Publications/PublishingImages/Tax/pub_20110520_How-to-Manage-Transfer-Pricing-Risks_160x225.jpg
Download Now
PDF files require Adobe Reader to view

The times of large and comprehensive documentation reports covering relevant and less relevant information of a company and its businesses are definitely gone.

 

Today companies shall seek for more efficient ways to achieve an optimal balance between upfront preparation of particular documentation reports and the provision of additional and further explanatory information during an audit.

 

In any case, TP documentation should match any particular documentation requirements and as such provide at least for penalty protection and avoidance of a shift of burden of proof.