Transfer pricing legislation and documentation requirements are becoming more stringent day by day, while the fines and penalties for non-compliance are growing likewise.

Globally, tax authorities have focused on transfer pricing issues which makes careful tax planning, compliance and risk management an increasingly critical issue for all multinationals. An effective transfer pricing strategy should encompass your entire business including comprehensive and coordinated arm’s length pricing of products, intangible assets and services, and financing in compliance with relevant tax regulations.

Transfer pricing services aim to eliminate or at least limit the tax risks related to transactions between related entities and optimization of tax liabilities resulting from those transactions.

SMAR Outsourcing Solutions advisers take into account the requirements of a given business sector and client expectations, while the solutions we propose are consistent with the client’s business model and goals.

The scope of services in the area of transfer pricing includes:

  • Analysis of tax risks related to transactions with related entities
  • Drawing up tax documentation required by the law for transactions between related entities
  • Developing transfer pricing policy and principles of accounting between related entities
  • Assigning the profits to a permanent establishment of an foreign enterprise operating in Belarus
  • Analysis and drawing up agreements between related entities (including cost sharing agreements)
  • Assistance in applying for advance pricing arrangements
  • Advisory services in tax proceedings concerning transfer pricing (including preparation of the argumentation and documents supporting the taxpayer’s position)

Our services are provided by specialists with broad knowledge and practical experience in transfer pricing issues.

To find out more about the SMAR Outsourcing Solutions transfer pricing service, please contact our adviser.


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