Transfer Pricing
Specialized transfer pricing advisory, documentation studies, Master File reporting, and independent certification for international and specified domestic transactions.
What We Cover
Approved statutory and professional services under this practice area.
Service Overview
In an increasingly interconnected global economy, transactions between associated enterprises are subject to rigorous statutory scrutiny to verify that pricing conforms to the arm’s length principle. Indian transfer pricing regulations require contemporaneous documentation, economic benchmarking, and independent accountant certification.
Sanjeev Dua & Associates assists commercial enterprises and multinational groups with transfer pricing documentation, economic benchmarking, Form 3CEB certification assistance, Master File compliance, and technical advisory during transfer pricing assessments.
Who May Require This Service
General commercial circumstances and entity types subject to this framework.
Typical Process & Engagement Approach
How our professional team coordinates and executes assignments.
1. Transaction Identification & Scoping
Identifying all cross-border and specified domestic transactions conducted with associated enterprises.
2. Functional, Asset & Risk (FAR) Analysis
Analyzing the commercial roles, assets deployed, and economic risks assumed by each participating entity.
3. Economic Benchmarking & Documentation
Selecting the most appropriate economic method and benchmarking transaction prices against comparable uncontrolled data.
4. Report Finalization & Certification Assistance
Compiling the transfer pricing study report and providing professional assistance with Form 3CEB filing.
Information & Documents Typically Required
Standard records and background materials necessary for assessment and filing.
Professional Approach & Standards
Our transfer pricing practice emphasizes economic substance and methodological rigor. We develop contemporaneous documentation that accurately mirrors operational realities and stands up to technical scrutiny during regulatory reviews.
Common Questions
Key answers regarding service scope, regulatory relevance, and procedural steps.
What is the arm’s length principle in transfer pricing?
The arm’s length principle requires that prices, terms, and conditions agreed upon in transactions between associated enterprises correspond to what would have transpired between independent commercial parties in comparable uncontrolled circumstances.
What does Form 3CEB professional assistance involve?
It involves the independent examination and certification by a Chartered Accountant of the nature, quantum, and contractual terms of all international and specified domestic transactions entered into with associated enterprises during the financial year.
What information is typically captured in a Master File?
A Master File provides a high-level overview of a multinational group’s global business operations, organizational structure, supply chain, intangible property ownership, inter-company financing arrangements, and global tax positions.
Related Practice Areas
Interconnected statutory and corporate advisory disciplines.
Discuss Your Requirements with Our Office
Contact the firm to discuss your specific accounting, taxation, or compliance requirements with our professional team.