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Governance checklist

  • Do you know the nature and extent of your cross-border associated party transactions?
  • If material, do you have documentation in support of the transfer prices and is this documentation kept updated?
  • Has your local management and finance function been fully involved in the documentation process and signed off the factual analysis, as well as the final outcomes?
  • Have you given due consideration to an advance pricing agreement? If not, why not?