Transfer Pricing and Review of Cross-border Transactions

PRIMARY CONTACTS: Mary D. Richter CPA

As with many other countries,U.S. tax rules strive to ensure that taxpayers with common ownership are using “arm’s length” pricing when buying and selling products, services, and intangibles to one another.

Essentially, “arm’s length” pricing means ensuring that related entities are paying their related counterparts the same prices for goods and services as they would be paying an unrelated third party. Each intercompany transaction must be separately accounted for in a company’s transfer pricing policy, which as required by the U.S. Tax Code, must be maintained as contemporaneous documentation.

We present practical, customized solutions to our clients’ unique transfer pricing needs. These services include:

• Audit support
• Functional analysis
• Analysis of comparable companies
• Transfer pricing studies and annual updates
• Documentation of comparable companies and assessments, in line with IRS and OECD requirements
• Transfer pricing planning

We also work with specialists to include transfer pricing analysis for local countries, in conjunction with U.S. reporting.

About Schneider Downs Tax Advisors 

With one of the largest regional tax practices in the country, Schneider Downs Tax Advisors’ personal focus on clients and in-depth understanding of current issues ensures that clients are complying with tax filing requirements and maximizing tax benefits. Our industry knowledge and focus ensures delivery of technical tax strategies which can be implemented as practical business initiatives. Learn more at Tax Services.