Transfer Pricing

Transfer pricing is considered to be the most important tax issue facing multinational businesses today. The escalating variety and volume of intercompany transactions are accompanied by increasing enforcement activities at an international level.

While preparing and updating transfer pricing documentation gives rise to significant compliance costs, it can also identify many tax saving opportunities. Consequently, effective transfer pricing policies are integral to group tax and risk management strategies, particularly in the current economic climate.

What are the benefits arising from the effective use of transfer pricing?

Transfer pricing should not be perceived as a compliance burden. Organisations with an effective policy should be able to benefit from:  

  • improved cashflow
  • better cost control and performance management
  • a lower effective tax rate

An effective risk management strategy should provide certainty that transfer pricing exposures are managed efficiently and give assurance to directors, auditors and other stakeholders that the policy can be supported if challenged.

How Mazars can help you

We provide advice on all aspects of transfer pricing, including:

  • Design your transfer pricing policy

We work with multinationals to devise and implement commercially sensible and robust transfer pricing policies.  

  • Compliance and documentation 

Working closely with senior management enables Mazars to prepare a transfer pricing study which is not only compliant with local regulatory requirements, but works for your business. Our studies will act as a first line of defence in the event of a tax authority challenge.

Country by Country reporting 2017

Mazars- Country by country reporting 2017- a collection of local CbC report requirements across jurisdictions.

Transfer Pricing Rules 2018

Mazars- Transfer Pricing Rules 2018 – the collection of local country transfer pricing requirements across jurisdictions.

Transfer Pricing

Prix de transfert : plus de transparence fiscale

N’ayant pas fait l’objet d’un référendum dans le délai légal, l’arrêté fédéral sur l’approbation de l’accord multilatéral entre autorités compétentes portant sur l’échange des déclarations pays par pays, sa loi d’application et l’ordonnance y relative, entreront en vigueur le 1er décembre 2017. Les groupes d’entreprises multinationales basées en Suisse, dont le chiffre d’affaires consolidé s’élève à plus de 750 millions d’euros (environ 200 groupes concernés), devront ainsi établir leur première déclaration pays par pays pour l’année fiscale 2018. Un premier échange avec les états partenaires de la Suisse pourrait avoir lieu en 2020.