Transfer pricing: current situation and outlook

Transfer pricing: current situation and outlook 

International exchanges have been growing steadily for a
number of years. Chartered accountants and auditors have
found themselves at the heart of these movements. These
exchanges rely upon a legal framework that is the cornerstone
of financial flows. These flows can be between an entity and a
third party but also between entities within the same group.
A question then arises about transfer pricing between the
two entities. Chartered accountants and auditors thus find
themselves, each wearing a different hat, in the position of
needing to support their client when determining this transfer
price in order to be able to justify it from both the legal and
fiscal point of view.