Legal & ComplianceFinance & AccountingReleased 7 Oct 2026
Documents an intercompany transaction for transfer pricing purposes — functional analysis (functions, assets, risks), method selection reasoned from that analysis, and a benchmarking record built only from comparables actually supplied — flagging jurisdiction-specific documentation thresholds and method hierarchy rules for verification. Use this whenever a user needs a related-party transaction documented or benchmarked — including phrasings like "document this intercompany service arrangement for transfer pricing", "which method fits this royalty arrangement", "build the FAR analysis for this distribution structure", or "check whether this margin falls within an arm's le…