Business preparation guide · 29 October 2026
How should related-party agreements be prepared for review?
Use this guide to prepare a focused business enquiry and agree a useful professional engagement. It covers information gathering and project planning. Entity-specific tax, legal and accounting conclusions require qualified review of the facts and current requirements.
Which agreements should I gather for a related-party review?
Collect current and historical agreements, amendments, invoices and evidence of how the arrangement operates. Include management services, financing, licensing and goods transactions where relevant. Explain any arrangements that have operated without written agreements.
How should differences between a contract and actual conduct be recorded?
Create a factual schedule showing the written terms, actual activities and supporting evidence. Identify who can explain the difference. Do not rewrite past records to fit a preferred result; ask the adviser how the facts should be evaluated.
What information helps review intra-group service arrangements?
Explain the service, recipient, provider, business purpose, staff involved and charging process. Retain evidence of activities and cost records. Ask the adviser which additional information is needed to assess the arrangement and any related documentation.
How should changes to a group pricing policy be documented?
Record the commercial reason, approval date, entities affected and implementation steps. Preserve earlier policy versions and supporting calculations. Technical advice should address the relevant periods and facts rather than assuming a new policy resolves historical questions.
Turn the discussion into an agreed scope
Write down the objective, the entity and period involved, the information already available and the decisions still needed. Ask the proposed engagement team to identify the next information request and the person responsible for each response. Keep technical assumptions separate from verified facts.
Before work starts, confirm the deliverables, review process, fees and exclusions in writing. Ask how additional work will be approved and how confidential documents will be exchanged. This preparation supports an informed proposal; it does not determine the business’s legal or tax position.
Authoritative reference
Consult the relevant authority or reporting-standard source for current requirements. This guide provides preparation steps and does not reproduce the authority’s full rules.
Prepared by DSB Chartered Accountants LLC Technical positions, calculations, thresholds and filing decisions should be reviewed by the appointed professional for the relevant period.
Discuss the scope with our Transfer Pricing advisory team.