Elaborating an intra-group transfer pricing methodology for all types of transactions

The transfer pricing rules of the Republic of Uzbekistan can be used not only to document already completed taxpayer transactions, but also for the planning of future transactions, as well as diagnostics and forecasting of intra-group prices. In this regard, the KPMG team can provide the following services:

• develop/revise TP policies and minimise identified risks (e.g., by changing the structure of supply chain and manufacturing operations, coordinating with counterparties, and amending current contracts);
• perform benchmarking studies to justify the level of applied prices/profit levels;
• elaborate a system to determine and monitor prices within intragroup transactions.

We help our clients thoroughly review intragroup transactions for decision-making purposes. The KPMG approach is based on many years of embracing best practice; close cooperation with KPMG specialists in corporate tax, customs, business advisory, and legal services; and harnessing our global TP knowledge and capabilities.