Transfer Pricing
Secure your international intra-group transactions and manage your regulatory obligations efficiently.
It is essential for business owners to be able to work confidently with group companies based abroad without worrying about unidentified tax risks. Anticipating the tax implications of international transactions is a key issue for group executives.
Our dedicated team will assist our clients in their international activities to:
- •Accurately interpret the rules and requirements of foreign regulators.
- •Implement suitable transfer pricing policies and support them with the required mandatory documentation.
- •Understand how transfer pricing directly affects your cash flows and consolidated results.
- •Focus on the future so that the client can make the right decisions and accurately anticipate its margins.
Transfer pricing in Tunisia: your questions
Which companies are concerned by transfer pricing in Tunisia?
Any company that carries out transactions with related parties (parent company, subsidiaries, sister companies), particularly abroad, must apply prices consistent with the arm's length principle. Once the thresholds set by law are exceeded, transfer pricing documentation and an annual return are also required.
What is the arm's length principle?
Prices charged between related companies must match those that independent companies would have agreed in comparable circumstances. Otherwise, the tax authorities may add back the transferred profits and apply penalties.
What does your transfer pricing engagement include?
Functional analysis and mapping of intra-group flows, choice of method (comparable uncontrolled price, cost plus, transactional net margin, etc.), benchmarking studies, preparation of the documentation and annual return, and defence of your policy in the event of a tax audit.
Let's discuss your needs
Our chartered accountants welcome you in Tunis (Centre Urbain Nord, El Manar) and Grombalia (Cap Bon), or work with you remotely anywhere in Tunisia and abroad.
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