Partner in Success
Home / Compliance / Transfer Pricing
Document related-party transactions with a clear commercial rationale.
Associated-enterprise transactions
Agreements, invoices, evidence
Pricing method explained
Group transactions
Method and rationale
Agreements, invoices, accounts
Transfer pricing applies to businesses that transact with associated enterprises, especially in cross-border group structures.
It may cover international transactions and specified domestic transactions, where applicable. Common related-party transactions include management fees, technical service charges, royalty payments, cost sharing, reimbursements, inter-company loans, product sales, support services, software services, marketing support, back-office services, and shared resources.
Foreign-owned subsidiaries with cross-border group transactions.
Companies with associated-enterprise dealings.
Groups with management fees, royalties, or inter-company services.
Businesses must keep documentation covering the nature of the transaction, the relationship between parties, the pricing method, commercial rationale, agreements, invoices, financial data, and supporting evidence. Certification and reporting may also be required in many cases.
Eraqus support includes transaction mapping, record collection, agreement review coordination, TP study coordination, Form 3CEB coordination where applicable, and alignment with accounting and tax records.
Mapping all related-party and cross-border transactions.
Agreements and invoices.
Supporting financial data.
Pricing method and commercial rationale.
TP study and Form 3CEB coordination where applicable.
Transfer pricing should not be addressed only after the financial year ends. Business model, inter-company agreements, invoicing patterns, and accounting records should be aligned from the start.
To transactions with associated enterprises, particularly cross-border group transactions, and to specified domestic transactions where applicable.
Yes. Aligning agreements, invoicing, and accounting from the start is much easier than rebuilding documentation after year-end.
Keeping an accurate, defensible record of foreign investment in an Indian entity.
Reliable financial records supporting tax, audit, funding, and decisions.
Keeping an entity active, credible, and audit-ready through an annual cycle.
Annual Foreign Liabilities and Assets reporting, tracked within a wider compliance calendar.
Describe where your business stands and what you plan next. The team will help you understand the structure, documentation, and compliance that fit your situation.
connect@eraqus.com · +91 99588 39399