Business preparation guide · 29 October 2026
What information helps scope Transfer Pricing advice?
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.
What should a related-party transaction inventory contain?
List the parties, relationship, transaction category, value, period and relevant agreement. Include services, goods, financing and other arrangements that may need review. Ask the adviser to assess the legal definitions and scope before treating the inventory as complete.
Why does a Transfer Pricing adviser ask about business functions?
A useful fact pattern explains what each entity does, the resources it uses and the commercial decisions it makes. Prepare operational descriptions and supporting documents. The adviser can then determine which further analysis is appropriate for the transaction.
What financial information is useful for Transfer Pricing scoping?
Prepare entity-level financial statements and any reliable transaction or business-segment schedules. Explain how costs and revenues are recorded and allocated. Identify limitations in the data so the proposed analysis can be scoped realistically.
How should I request Transfer Pricing documentation support?
Share the group structure, jurisdictions, transaction inventory, existing policies and intended reporting period. Describe the output you need and any authority correspondence. Ask for a written scope; documentation requirements and methodology need specialist assessment of the facts.
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.