Fie-Insights from Transaction Advisory
Buffer Pools: Safeguarding the Integrity of Nature-Based Carbon Credits
In the pursuit of addressing climate change and reducing greenhouse gas emissions, nature-based carbon credits have emerged as a powerful tool. These credits, generated through activities like afforestation, reforestation, and conservation projects, have the potential to provide up to 30% of the global climate mitigation required to limit global warming to 1.5 degrees, as highlighted...
Best Practices for Developing & Maintaining Audit-Ready Intercompany Agreements For MNEs
The establishment of suitable Intercompany Agreements (ICAs) is a continuous initiative rather than a singular undertaking. This is attributable to the dynamic nature of the group’s composition, subject to alterations resulting from acquisitions, organic growth, or organizational reconfiguration. Additionally, the group must periodically revise its Transfer Pricing (TP) compliance strategies due to modifications in tax...
The Significance of Intercompany Agreements (ICAs) in Transfer Pricing Compliance
Intercompany agreements, or ICAs, are legal contracts entered into between businesses with similar interests. These agreements lay the groundwork for the legal structure that governs the provision of services, products, intangible assets, and financial assistance inside a corporate group. Management services, administrative and other back-office services (e.g., finance, tax, legal, and HR services), marketing services,...