Transfer Pricing India Services | Audit Support in India | VCH
VCH & Associates provides transfer pricing services in India covering transfer pricing advisory, documentation, benchmarking, compliance, planning, audit support and dispute resolution.
Transfer pricing requirements can become complex for businesses involved in cross-border and related-party transactions.
We support multinational groups, Indian companies and businesses with related-party transactions in developing practical and well-supported transfer pricing positions aligned with applicable Indian regulations and international principles.
Discuss Your Transfer Pricing Requirements
What Is Transfer Pricing in India?
Transfer pricing in India relates to the pricing of transactions between associated enterprises and the requirements for determining and supporting an appropriate arm’s length outcome under applicable Indian tax provisions.
These transactions may involve goods, services, intellectual property, financing arrangements and other related-party transactions.
Transfer pricing services can include advisory, benchmarking, documentation, compliance, planning, audit support and dispute resolution.
India Transfer Pricing Advisory and Compliance Services
Transfer pricing is an important consideration for multinational groups and businesses undertaking transactions with associated enterprises.
VCH provides transfer pricing services covering compliance, documentation, benchmarking, advisory, planning, audit support and dispute resolution.
Our approach is designed to help businesses understand their transfer pricing requirements, establish appropriate pricing policies, maintain supporting documentation and manage transfer pricing risks.
Depending on the nature of the business and transactions, our support can cover international transfer pricing, domestic transfer pricing, economic analysis, benchmarking, documentation and transfer pricing controversy.
Who Needs Transfer Pricing Services in India?
Our transfer pricing services can support:
- Multinational companies
- Foreign companies operating in India
- Indian subsidiaries of overseas companies
- Indian multinational groups
- Companies undertaking cross-border related-party transactions
- Businesses with international service arrangements
- Companies with intercompany financing transactions
- Businesses transferring goods or services between related entities
- Companies requiring transfer pricing documentation
- Businesses facing transfer pricing assessments or disputes
- Companies reviewing their transfer pricing policies
- Businesses undertaking restructuring or cross-border expansion
If your business undertakes applicable transactions with associated enterprises, VCH can help evaluate the relevant transfer pricing requirements.
Our Transfer Pricing Services
Transfer Pricing Consulting & Advisory
International Transfer Pricing
Domestic Transfer Pricing
Transfer Pricing Documentation
Transfer Pricing Benchmarking
FAR Analysis
Transfer Pricing Planning & Policy
Transfer Pricing Audit & Assessment Support
Transfer Pricing Litigation & Dispute Support
Advance Pricing Agreement (APA) Assistance
Mutual Agreement Procedure (MAP) Assistance
Transfer Pricing Compliance in India
Businesses undertaking applicable related-party transactions may have transfer pricing compliance and documentation requirements under Indian tax law.
The requirements can depend on factors such as the nature of transactions, relationship between entities, transaction value and applicable provisions
| Compliance Area | What It Relates To |
|---|---|
| Arm's Length Analysis | Determining an appropriate arm's length outcome |
| Transfer Pricing Documentation | Supporting the pricing of applicable related-party transactions |
| Form 3CEB | Accountant's report relating to applicable international transactions |
| Local File | Detailed transfer pricing documentation where applicable |
| Master File | Group-level transfer pricing information where applicable |
| Country-by-Country Reporting | Applicable reporting requirements for qualifying multinational groups |
| Benchmarking | Economic analysis supporting the arm's length outcome |
| Transfer Pricing Reporting | Applicable transfer pricing-related reporting requirements |
| Assessment Support | Support during transfer pricing review or assessment |
Transfer pricing compliance requirements can vary depending on the nature and circumstances of the taxpayer and its transactions.
Businesses should assess their specific transfer pricing obligations with a qualified professional rather than rely on a standard compliance checklist.
How Our Transfer Pricing Process Works
We understand the group’s structure, business model, related-party relationships and relevant transactions.
Relevant international and domestic transactions are identified based on the business structure and applicable requirements.
We analyse the functions performed, assets employed and risks assumed by the relevant parties
The appropriate transfer pricing methodology is evaluated based on the nature of the transaction and applicable requirements
Relevant comparable companies, transactions and economic data are analysed where required.
Transfer pricing documentation and supporting analysis are prepared based on the applicable requirements.
Applicable transfer pricing compliance and reporting requirements are addressed.
We provide ongoing transfer pricing support and assistance with audits, assessments, disputes and other requirements as applicable
Transfer Pricing Services for Foreign Companies in India
Foreign companies operating in India may undertake transactions with their overseas associated enterprises involving services, goods, financing, intellectual property and other arrangements.
These transactions can create transfer pricing considerations under Indian tax regulations.
VCH supports foreign companies and multinational groups with their India transfer pricing requirements, including:
- International transfer pricing
- Transfer pricing documentation
- Benchmarking
- Intercompany transaction analysis
- Transfer pricing policies
- Compliance support
- Audit and assessment support
- Dispute resolution
Transfer Pricing for Indian Subsidiaries
Indian subsidiaries of multinational groups may undertake transactions with their overseas group companies.
These may include:
- Management services
- Technical services
- IT services
- Purchase and sale of goods
- Royalty and intellectual property transactions
- Intercompany financing
- Cost allocations
- Reimbursements
VCH supports Indian subsidiaries in evaluating these transactions, developing appropriate transfer pricing approaches and meeting applicable documentation and compliance requirements.
Transfer Pricing for Cross-Border Transactions
Cross-border transactions between associated enterprises can create transfer pricing implications in multiple jurisdictions.
VCH helps businesses evaluate transfer pricing considerations for transactions such as:
- Import and export of goods
- Provision and receipt of services
- Royalty and intellectual property transactions
- Intercompany loans and financing
- Management and technical services
- Cost-sharing arrangements
- Business restructuring
- Other related-party arrangements
The applicable transfer pricing treatment depends on the facts, circumstances and jurisdictions involved
Benefits of Professional Transfer Pricing Support
Improve Compliance
Professional transfer pricing support can help businesses understand and address applicable compliance requirements.
Strengthen Documentation
Proper documentation provides support for the transfer pricing position adopted by the business.
Manage Transfer Pricing Risk
A structured approach can help businesses identify potential transfer pricing risks before they become disputes.
Support Audit Readiness
Well-prepared analysis and documentation can help businesses respond more effectively to transfer pricing reviews and assessments.
Improve Policy Consistency
A documented transfer pricing policy can provide consistency across recurring intercompany transactions.
Support Cross-Border Operations
Professional transfer pricing advice can help multinational businesses manage the Indian transfer pricing aspects of their international operations.
Why Choose VCH for Transfer Pricing Services?
Transfer Pricing Expertise
VCH provides specialised transfer pricing services covering advisory, compliance, documentation, benchmarking, planning and dispute support.
India & International Perspective
Our transfer pricing work supports businesses dealing with Indian and international related-party transactions.
End-to-End Transfer Pricing Support
Our services cover documentation, benchmarking, advisory, planning, audit, assessment and dispute-related support.
Professional Team
VCH’s team includes professionals such as Chartered Accountants and MBAs with relevant professional expertise.
Integrated Professional Services
Transfer pricing can interact with taxation, FEMA, accounting, business restructuring and other areas.
VCH’s broader professional services capabilities allow businesses to access related professional support where required.
Tailored Approach
Transfer pricing requirements differ between businesses and transactions.
Our approach can be structured around the client’s business model, operating structure, transactions and specific requirements.
Transfer pricing in India relates to the pricing of transactions between associated enterprises and the requirements for determining and supporting an appropriate arm’s length outcome under applicable Indian tax provisions.
Transfer pricing services include advisory, compliance, documentation, benchmarking, planning and dispute resolution support relating to transactions between associated enterprises.
Businesses undertaking applicable transactions with associated enterprises may require transfer pricing analysis, documentation and compliance support depending on their circumstances.
Transfer pricing benchmarking involves analysing comparable companies or transactions to support the determination of an appropriate arm’s length outcome.
Transfer pricing documentation provides supporting information and analysis relating to applicable related-party transactions and the transfer pricing methodology adopted.
Form 3CEB is an accountant’s report relating to specified international transactions and other applicable transfer pricing matters under Indian tax requirements.
A Local File contains detailed information and analysis relating to an entity’s applicable controlled transactions and transfer pricing position, where required.
A Master File provides relevant information about a multinational group’s global business, organisational structure, transfer pricing policies and related information, where applicable.
An APA is an arrangement that determines, in advance, the transfer pricing methodology or related criteria applicable to specified transactions for a defined period, subject to the applicable legal framework.
International transfer pricing generally concerns transactions between associated enterprises across countries, while domestic transfer pricing concerns applicable specified domestic transactions between related entities within India.
Yes. VCH provides transfer pricing audit and assessment support, subject to the scope of the engagement.
Yes. VCH provides transfer pricing dispute and litigation support across applicable stages of the dispute resolution process.
Need Transfer Pricing Support in India?
Transfer pricing requirements can become complex when businesses operate across jurisdictions or undertake transactions with associated enterprises.
Whether you are a multinational company, an Indian subsidiary or a business with cross-border related-party transactions, VCH can help you evaluate your transfer pricing requirements.
Speak with VCH about your Transfer Pricing Requirements.
