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Transfer Pricing

Your TP policy. Documented.
Defensible. Done.

Transfer pricing policy, benchmarking, documentation, and filing — in weeks, not months, and at a fraction of what your Big Four firm quoted. OECD-aligned.

Commenda transfer pricing dashboard showing the Operational Transfer Pricing console with intercompany pair statuses, transaction volumes, and policy compliance flags
Commenda transfer pricing dashboard showing the Operational Transfer Pricing console with intercompany pair statuses, transaction volumes, and policy compliance flags

Your intercompany transactions
are under more scrutiny than ever.

OECD BEPS has rewritten the global TP rulebook. Tax authorities in the US, UK, EU, India, and Australia have all expanded their transfer pricing audit programs in the last three years. The days of informal intercompany arrangements holding up under scrutiny are over.

  • Undocumented transactions are audit magnets

    Without a contemporaneous documentation package, your intercompany pricing is presumed wrong. The burden of proof shifts to you — and "we used the same rate as last year" is not a defence.

  • BEPS Pillar Two is changing the calculus

    The 15% global minimum tax means intercompany structures that were tax-efficient two years ago may now attract scrutiny from multiple jurisdictions simultaneously. Your documentation needs to account for this.

  • Penalties are specific and enforced

    Transfer pricing penalties in most jurisdictions are calculated as a percentage of the adjustment — not a flat fine. The IRS can impose penalties of 20–40% of the underpayment. HMRC has similar powers. This is not a theoretical risk.

  • Your documentation is probably stale

    Most companies that have transfer pricing documentation got it done two or three years ago with a Big Four firm and haven't updated it since. The policy that covered your business then almost certainly doesn't cover it now.

What Commenda does

End-to-end transfer pricing.
Policy to filing.

Commenda covers the full transfer pricing lifecycle — not just the documentation package that sits in a folder until your auditors ask for it. Policy, benchmarking, intercompany agreements, documentation, and filing. All maintained. All current. All connected to your ERP.

01 — Transfer Pricing Policy

A policy that reflects how your business actually works.

Commenda builds your intercompany pricing policy against your actual entity structure, transaction types, and business model.

  • Full intercompany transaction mapping across all related parties
  • Transfer pricing method selected per transaction type
  • Policy documentation structured to OECD BEPS Action 13 standards
  • Functional analysis: functions, assets, and risks attributed per entity
  • Annual policy review built into the engagement and not as an optional extra
Commenda transfer pricing policy workspace showing the intercompany pairs table with compliant, under review, and benchmark range cards for an entity structure

02 — Benchmarking

Arm's length ranges
grounded in real data.

Commenda's benchmarking analysis pulls from commercial databases to establish comparable uncontrolled transactions for each intercompany arrangement.

  • Database-driven comparable search
  • Arm's length range established per transaction type and geography
  • Interquartile analysis with median and tested-party positioning
  • Annual benchmarking refresh as market conditions change
  • Documented search methodology. Reproducible and auditable.
Commenda benchmarking workspace showing the benchmark range form with lower quartile, upper quartile, and median markup inputs alongside a multi-step progress stepper

03 — Documentation

Master File. Local Files.
Audit-ready, always.

Commenda produces your full documentation package including Master File covering the group, Local Files per jurisdiction, and Country-by-Country Report where applicable.

  • Master File (MF) covering group structure, value chain, and global policy
  • Local Files (LF) per jurisdiction with entity-level analysis
  • Country-by-Country Report (CbCR) prepared and filed where required
  • Intercompany agreements drafted or reviewed for policy consistency
  • Version-controlled documentation — every update tracked
Commenda transfer pricing documentation workspace showing the intercompany pairs table next to a documents panel listing Local File, Benchmarking Study, and Master File folders

04 — Filing & Ongoing Compliance

Filed on time,
every jurisdiction, every year.

Commenda tracks every TP-related filing deadline across your entity footprint, prepares the required disclosures, and files.

  • TP disclosure filings tracked and submitted per jurisdiction deadline
  • CbCR notification and filing in all required jurisdictions
  • Annual Local File updates triggered automatically at year-end
  • Intercompany agreement review cycle built into the engagement
  • TP-related adjustments flagged in real time via ERP integration
Commenda TP filing workspace showing an audit-ready documents card with Formation, Shareholding, and Tax and Compliance folders next to a delivery timeline for an entity filing

Commenda by the numbers

$30–80K
Typical Big Four TP engagement cost
4–6 mo
Typical Big Four delivery timeline
~4 wks
Commenda delivery timeline
$15–40K
Annual update cost with Big Four

Commenda vs. the Big Four engagement.

This isn't about whether advisors have expertise — they do. It's about whether expertise should cost $60K and take six months for work that a systematized platform delivers in four weeks.

Big Four / boutique TP advisory

Expertise without infrastructure.

  • 4–6 months to first deliverable
  • $30–80K initial engagement cost
  • $15–40K per annual update
  • Documentation in a PDF. Not a system.
  • No ERP integration; benchmarking done manually
  • Disconnected from your entity and tax compliance stack
  • Deep jurisdiction expertise (retain for complex one-offs)

Commenda

Infrastructure with expertise built in.

  • Policy drafted and docs complete in ~4 weeks
  • Transparent platform pricing — no hourly billing
  • Annual updates included; documentation stays current
  • Connected to entity management and corporate tax in one platform
  • ERP-integrated; intercompany transactions flagged automatically
  • Defined scope, fixed cost, milestone-based delivery
  • TP experts behind every deliverable — same quality, different model

After the documentation is done.

Assembled

"We'd been putting off transfer pricing documentation for two years because every quote we got was $50K and six months. Commenda had our Master File and two Local Files done in under a month. We didn't believe the timeline until we saw the draft."

Storii

"Our intercompany arrangements had evolved significantly since we last documented them. Three new entities, new transaction types, new jurisdictions. Commenda mapped the whole thing and rebuilt the policy from scratch in three weeks."

Seismic

"The thing that surprised us most was how the TP documentation connected to the rest of our compliance stack. When we changed an entity's function, Commenda flagged the TP implications automatically. Our Big Four firm would have charged us for that call."

Questions Transfer Pricing teams ask us.

The things finance and tax teams want to know before they move their transfer pricing work to Commenda. If yours isn't here, talk to an expert directly.

Your TP documentation is probably 18 months stale.

Book a 30-minute call. We'll review your current intercompany structure, identify what documentation you need, and show you what Commenda would produce — and how long it would take.