The Role of Contractual Arrangements in Transfer Pricing: Insights from Case Law and Practice

Join our exclusive webinar on The Role of Contractual Arrangements in Transfer Pricing: Insights from Case Law and Practice.

As tax authorities increase their scrutiny of transfer pricing arrangements, contractual agreements are becoming more important, yet also more closely examined. While intercompany agreements remain a key part of transfer pricing frameworks, recent case law shows that their value ultimately depends on whether they align with the parties’ actual conduct and economic reality.

Tax, Legal, and Finance functions are facing growing pressure to ensure that intercompany arrangements are not only properly documented, but also operationally supportable and consistent with business substance. Weak or misaligned agreements may expose organisations to increased transfer pricing risk and disputes.

Join us for this insightful session where we explore how contractual arrangements are assessed in transfer pricing disputes, and what organisations should consider when moving from legal documentation to practical implementation.

Why This Webinar Matters

The increasing focus on substance over form represents both:

• A compliance challenge
• A strategic opportunity to strengthen transfer pricing governance and audit readiness

As tax authorities place greater emphasis on economic substance, organisations must ensure alignment across contractual arrangements, financial outcomes, and operational conduct, while also being prepared to support the commercial rationale underlying intercompany transactions.

From designing intercompany agreements and documenting functions, assets, and risks, to ensuring consistency across legal, tax, and finance teams, transfer pricing arrangements are becoming more complex and increasingly subject to scrutiny. Organisations that proactively address these challenges can reduce controversy risk while strengthening the defensibility of their transfer pricing framework.

What We Will Cover

During this session, we will walk through the practical and technical considerations surrounding contractual arrangements in transfer pricing, including:

• How tax authorities and courts assess contractual arrangements in transfer pricing disputes
• The interaction between legal, economic, and financial realities in transfer pricing
• A structured framework for assessing alignment between legal documentation and actual conduct
• Case studies where weak or insufficient contractual frameworks undermined the taxpayer’s position, including Coca-Cola, Aspro, and Skechers
• Cases where contractual arrangements existed but were not considered determinative, including UK BlackRock and other selected examples
• Common pitfalls observed in practice, including reliance on template agreements and misalignment between agreements and operational reality
• Practical guidance on designing intercompany arrangements that are legally robust, operationally supportable, and aligned with value creation

We will also explore how organisations can move from formal legal documentation to transfer pricing arrangements that are sustainable and defensible in practice.

Who Should Attend?

This session is designed for professionals involved in:

• Transfer Pricing
• International Tax
• Legal and Corporate Structuring
• Finance and Accounting
• Governance and Risk Management