IES_03International Expansion System™ 10–16 weeks initial; annual refresh cadence

    International Tax & Transfer Pricing

    OECD BEPS-aligned transfer pricing, DTAA optimisation, PE risk and Pillar 2 (15% GMT) impact modelling.

    Why it matters

    Transfer pricing adjustments are the #1 cross-border tax exposure for scaling startups — and Pillar 2 (15% global minimum tax) now applies to groups >€750M. Without a master file, local file and CbCR, an Indian or US tax notice can freeze cash for 18+ months.

    Scope covered

    Transfer Pricing policy — OECD BEPS, Master File / Local File / CbCR
    Permanent Establishment (PE) risk assessment per country
    DTAA treaty mapping — India ↔ 95+ countries with WHT optimisation
    Withholding tax matrix — royalty, FTS, dividend, interest
    GST / VAT / Sales Tax registration playbooks (US Wayfair, EU OSS/IOSS, UK MTD)
    Pillar 2 (Global Minimum Tax 15%) impact modelling
    Inter-company agreement library (services, IP licence, cost-share, loan)
    How we run it

    Our methodology

    A senior-led delivery sequence — not a template dump. Each phase is operated with your team and external counsel, not handed over as a deck.

    1. 1

      Intercompany flow mapping

      Week 1–2

      Map every intercompany flow — services, royalty, loans, cost-sharing — across the group; classify each against OECD BEPS guidelines.

    2. 2

      Functional & risk analysis

      Week 2–4

      Run the FAR (Functions, Assets, Risks) analysis per entity with operations and finance leads to anchor the transfer-pricing posture.

    3. 3

      Benchmarking & TP policy

      Week 4–7

      Comparable-company benchmarking using accepted databases, set arm's-length ranges, author the group transfer-pricing policy and intercompany agreements.

    4. 4

      DTAA & PE optimisation

      Week 7–11

      Optimise treaty selection (DTAA + LOB clauses), assess PE / DAPE / SEP risk per geography and design mitigations with international tax counsel.

    5. 5

      Pillar 2 GMT modelling

      Week 11–14

      Model the 15% Global Minimum Tax (GloBE) impact, ETR per jurisdiction and top-up tax exposure; design GIR / IIR / UTPR readiness.

    6. 6

      TP documentation pack

      Week 14–16

      Master-file + local-file + CbCR documentation finalised, signed off by tier-1 audit partner and embedded into the year-end close.

    Deliverables

    • Transfer pricing master file + local files
    • DTAA optimisation memo per income stream
    • PE risk register with mitigation actions
    • Pillar 2 impact assessment (if applicable)
    • Inter-company agreement suite executed

    KPIs & Targets

    • Effective tax rate variance vs plan±2%
    • TP documentation completeness100%
    • PE incidents0
    • WHT recovered via DTAA>90%

    Stakeholders

    CFOGroup Tax HeadInternational tax counseltier-1 transfer pricing partner

    Timeline

    10–16 weeks initial; annual refresh cadence