Top 10 pitfalls when implementing intercompany agreements for transfer pricing

Heads of tax and other senior tax professionals are grappling with ever-increasing complexity in international group structures and often encounter problems because intercompany agreements (ICAs) are not properly drafted or are out of date and do not reflect everyday reality. An improperly drafted ICA is often little better than no agreement at all, so Paul Sutton, founder of LCN Legal, sets out the top 10 pitfalls when implementing and maintaining ICAs for transfer pricing.

Locked content

The article you are trying to view is only available to subscribers and current trialists