Intercompany transactions and central capitalisation
By implementing a clear and consistent methodology for intercompany transactions and transfer pricing, along with well-defined rules for centralised project capitalisation, you gain full visibility into complex group processes and confidence in compliance with accounting and tax regulations.
Definition of intercompany transaction and recharge rules
We can support you in establishing clear rules for intercompany transactions and transfer pricing, fully aligned with accounting and tax requirements. Our scope can cover goods, services, licences, financial operations (e.g. loans), and asset transfers. For non-value-added recharges without margin, we can design a simple, fully transparent allocation mechanism. In addition, we can help define a framework to determine which costs are most efficiently managed centrally and which are better handled at the individual entity level.
Centralised capitalisation
Enhancing transparency across group-wide CAPEX projects, we establish clear mechanisms and rules for centralised capitalisation. Our support extends to preparing comprehensive auditor documentation and designing compliant cost allocation rules for subsidiaries.