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Intercompany Agreement Transfer Pricing
"I need an Intercompany Agreement Transfer Pricing document under Swiss law for a manufacturing subsidiary providing production services to its parent company, with cost-plus pricing methodology and implementation date of March 1, 2025."
1. Parties: Identification of the group companies entering into the agreement, including registration details and addresses
2. Background: Context of the agreement, relationship between parties, and purpose of the transfer pricing arrangement
3. Definitions: Key terms used throughout the agreement, including specific transfer pricing terminology
4. Scope of Services/Goods: Detailed description of the services or goods being transferred between parties
5. Transfer Pricing Methodology: Specific pricing method chosen (e.g., cost plus, resale price, TNMM) and its application
6. Calculation of Prices: Detailed mechanism for calculating transfer prices, including cost bases and markup/margins
7. Payment Terms: Terms and conditions for payment, including currency, timing, and payment methods
8. Documentation Requirements: Requirements for maintaining transfer pricing documentation and supporting evidence
9. Term and Termination: Duration of the agreement and conditions for termination
10. Compliance and Reporting: Obligations regarding tax compliance, reporting, and maintenance of records
11. Amendments and Reviews: Provisions for periodic review and adjustment of transfer prices
12. Governing Law and Jurisdiction: Specification of Swiss law as governing law and jurisdiction for disputes
1. Force Majeure: Optional clause addressing extraordinary circumstances affecting the transfer pricing arrangement
2. Intellectual Property Rights: Include when the arrangement involves IP transfers or licenses
3. Quality Control: Include for goods transfers or when specific service standards need to be maintained
4. Customs and Import Duties: Include when physical goods are being transferred across borders
5. Advanced Pricing Arrangements: Include if an APA with tax authorities is in place or contemplated
6. Profit Split Provisions: Include when profit split methodology is used
7. Cost Sharing Provisions: Include for arrangements involving shared costs or development activities
8. Step-In Rights: Include when service continuity is critical for group operations
1. Schedule 1 - Service/Product Specifications: Detailed description of services or products covered by the agreement
2. Schedule 2 - Pricing Methodology Details: Detailed calculations, formulas, and examples of price determination
3. Schedule 3 - Cost Allocation Keys: Specific cost allocation methodologies and ratios
4. Schedule 4 - Documentation Requirements: Detailed list of required documentation and maintenance procedures
5. Schedule 5 - Benchmark Analysis: Comparative analysis supporting the chosen transfer pricing method
6. Appendix A - Group Transfer Pricing Policy: Reference to or extract of relevant group transfer pricing policies
7. Appendix B - Compliance Checklist: Checklist for ongoing compliance with agreement terms
8. Appendix C - Related Party Information: Details of group structure and related party relationships
Authors
Manufacturing
Pharmaceuticals
Technology
Financial Services
Consumer Goods
Professional Services
Automotive
Energy
Telecommunications
Life Sciences
Retail
Chemical Industry
Tax
Finance
Legal
Compliance
Treasury
Financial Planning & Analysis
Commercial Operations
International Tax
Transfer Pricing
Corporate Governance
Risk Management
Financial Reporting
Tax Director
Chief Financial Officer
Transfer Pricing Manager
International Tax Manager
Group Controller
Finance Director
Legal Counsel
Compliance Officer
Group Financial Controller
Head of Tax
Treasury Manager
Commercial Director
Operations Director
Group Financial Planning Manager
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