Advisory serviceAudit Services
Transfer Pricing Study Report
A robust Transfer Pricing Study Report that documents your arm's-length position before audit season begins.
Quick facts
- Applies to
- Businesses with international related-party transactions requiring arm's-length documentation
- Documents typically needed
- Inter-company agreements, transaction data and comparable financials
- Usual turnaround
- 4-8 weeks, subject to complexity and data availability
- Handled by
- Registered compliance advisors
Scope
What this service covers
Functional analysis of the tested party and the related-party transaction
Selection of the most appropriate TP method (CUP, RPM, CPM, TNMM, Profit Split)
Comparable company search and benchmarking analysis
Preparation of the TP Study Report with full working papers
Coordination of Form 3CEB with the reporting Chartered Accountant
Fit
Who needs this
Indian companies with international transactions with associated enterprises
Businesses that exceed the prescribed international transaction threshold
Companies that have previously received TP adjustments and want stronger documentation
Finance teams wanting a defensible, independently prepared benchmarking position
Compare
TP Study Report vs TP Audit Support
Both are part of Transfer Pricing compliance, but they serve different purposes in the compliance cycle.
| Feature | TP Study Report | TP Audit Support |
|---|---|---|
| When prepared | Before the filing deadline — as part of annual compliance | When a TP audit is initiated by the department |
| Primary output | Documented arm's-length position with benchmarking | Responses to audit queries, adjustment rebuttals and submissions |
| Purpose | Establish and defend the TP position proactively | Represent the business's position during formal audit proceedings |
| Compliance trigger | International transaction or SDT above prescribed threshold | Receipt of TP audit notice or selection for scrutiny |
Process
Documents and steps typically required
- Share details of all international related-party transactions for the financial year
- Share inter-company agreements, pricing models and financial statements
- We conduct the functional analysis and select the appropriate TP method
- We run the comparable company search and prepare the benchmarking analysis
- We deliver the TP Study Report and coordinate Form 3CEB with your auditor
Requirements and timelines are indicative and subject to department processing and prevailing rules.
Answers
Frequently asked questions
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