Transfer Pricing Solutions for Intragroup Shared Services

27 September 2021
Dr. Niraja Srinivasan, et al.

As the use of shared services ‘centers of excellence’ increases among multinational enterprises, tax authorities are increasing their scrutiny of the pricing for these intragroup services relative to their contribution to the enterprise’s economic value. Director Dr. Niraja Srinivasan and former Associate Director Nihan Mert-Beydilli discuss NERA’s transfer pricing strategies for resolving related tax disputes in “Transfer Pricing Solutions for Intragroup Shared Services.” Our experts use a suite of market-based pricing techniques to help their clients develop evidence-based designs and defense of their intragroup services charges. Their paper describes several of their approaches and concludes with an application of corroborative methods using a stylized case study.