The Transfer Pricing Agreement Template UK is offered in multiple formats, including PDF, Word, and Google Docs, featuring customizable and printable samples for your convenience.
Transfer Pricing Agreement Template UK Editable – PrintableSample
Transfer Pricing Agreement Template UK 1. Client Information 2. Service Provider Information 3. Agreement Details 4. Scope of Services 5. Client Responsibilities 6. Provider Responsibilities 7. Payment Terms 8. Confidentiality and Data Protection 9. Compliance with Tax Regulations 10. Dispute Resolution 11. Termination Clauses 12. Signatures and Agreement 13. Declaration and Signatures
PDF
WORD
Examples
[Name of the Parent Company]
[Company ID]
[Parent Company Address]
[Phone Number]
[Email Address]
[Name of the Subsidiary Company]
[Subsidiary ID]
[Subsidiary Address]
[Phone Number]
[Email Address]
This agreement outlines the terms of reference for the transfer pricing arrangements between [Name of the Parent Company] and [Name of the Subsidiary Company], effective from [Start Date].
The primary purpose of this agreement is to ensure that all intercompany transactions are conducted at arm’s length, in compliance with UK transfer pricing regulations and OECD guidelines.
For the purposes of this agreement, the following terms shall have the following meanings:
– **Arm’s Length Principle**: Transactions between related parties are to be conducted as if they were unrelated parties.
– **Controlled Transactions**: Transactions between the parties that are subject to this agreement.
This agreement applies to the following controlled transactions:
[List the types of transactions, e.g., goods, services, intellectual property, loans, etc.].
The parties agree to use the following methods to determine the transfer prices:
– **Comparable Uncontrolled Price Method**
– **Cost Plus Method**
– **Resale Price Method**
The chosen methodology will be applied consistently to comparable transactions.
Both parties agree to maintain adequate documentation as required by HM Revenue & Customs (HMRC) to support the agreed transfer pricing policies, including but not limited to:
– Transfer Pricing Reports
– Benchmark Studies
– Financial Statements.
The parties will review the pricing arrangements annually and adjust the transfer prices based on changes in market conditions, regulations, or financial performance.
In the event of any dispute arising from this agreement, the parties shall engage in mediation before considering litigation or other legal avenues.
[Signature of the Parent Company Representative]
[Name of the Parent Company Representative]
[Signature of the Subsidiary Company Representative]
[Name of the Subsidiary Company Representative]
[Name of the Parent Company]
[Company ID]
[Parent Company Address]
[Phone Number]
[Email Address]
[Name of the Subsidiary Company]
[Subsidiary ID]
[Subsidiary Address]
[Phone Number]
[Email Address]
This agreement sets out the principles and provisions governing the transfer pricing arrangements between [Name of the Parent Company] and [Name of the Subsidiary Company] to ensure compliance with applicable tax laws.
The objective of this agreement is to define and document the pricing arrangements for intercompany transactions to avoid tax disputes and ensure that the transactions comply with applicable laws.
Controlled transactions include:
– Sale of goods
– Provision of services
– Financial transactions
– Licensing of intellectual property.
The parties agree to adopt one or more of the following methods as appropriate:
– **Transactional Net Margin Method**
– **Profit Split Method**
– **Comparable Profits Method**.
Both parties shall keep complete records of all transactions and pricing methodologies applied, as well as any adjustments and justifications made to ensure compliance with HMRC requirements.
The parties commit to conducting an annual review of this agreement and the pricing arrangements to ensure ongoing compliance and relevance in changing market conditions.
Each party retains the right to audit and assess the transfer pricing documentation provided by the other party, with the right to request additional information as necessary.
This agreement shall be governed by and construed in accordance with the laws of [Jurisdiction, e.g., England and Wales].
[Signature of the Parent Company Representative]
[Name of the Parent Company Representative]
[Signature of the Subsidiary Company Representative]
[Name of the Subsidiary Company Representative]
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