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- Guide on Transfer Pricing Agreement Every Business Needs to Know
- A transfer pricing agreement defines how related companies price goods, services, or intangibles exchanged across borders. Core components include the identities of the parties, a description of the transactions, and the selected transfer pricing method—such as CUP, TNMM, or cost-plus. It should also outline the economic rationale, benchmarks or comparables used, and the responsibilities of each party. Compliance with local laws and OECD guidelines is essential, along with clear documentation and record-keeping policies.
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