Transfer Pricing

Transfer pricing refers to the pricing of transactions between related entities within the same group, including cross-border arrangements involving goods, services, financing, intellectual property or management charges. For multinational groups, it is important that intercompany transactions are properly reviewed, documented and agreed with Gibraltar’s transfer pricing requirements. 

We support clients in reviewing any potential transfer pricing exposures, helping them understand their obligations and manage potential tax risks. With the backing of the RSM Global Network our team can review existing or proposed intercompany arrangements, assess whether pricing and documentation are appropriate, and advise on the Gibraltar tax implications of related-party transactions. 

Our services include:

• reviewing intercompany transactions from a Gibraltar tax perspective;
• advising on Gibraltar transfer pricing requirements and compliance obligations;
• supporting the preparation or review of transfer pricing documentation;
• considering the tax treatment of management fees, service charges, financing arrangements and other related-party transactions;
• identifying potential areas of tax risk or challenge;
• coordinating specialist valuation input through the wider RSM network, where valuation support is required as part of the transfer pricing analysis;
• advising on the Gibraltar reporting and documentation required to support the position taken; and
• coordinating with advisers within the RSM global network where transactions involve other jurisdictions. 

We can assist in producing a transfer pricing report that reflects the commercial substance of any related-party arrangements. Our approach is designed to help clients maintain appropriate documentation, support the adopted pricing strategy and manage potential exposure in the event of a review or challenge by the Gibraltar or other tax authorities

How can we help you?

We would be delighted to discuss how we can help with your Transfer Pricing needs, so get in touch today!