Your related-party transactions — how do we document them on an arm's-length basis?

If your company transacts with related parties — a sister company, a partner, or another entity within the same group — the pricing between the two sides is required to reflect the arm's-length principle: the price two independent parties would have agreed to under the same conditions, not an internal figure that simply suits the group. Failing to document this correctly opens the entire transaction to review by the authority.

We review the nature of these transactions and document them the way they need to be documented, preparing the related-party disclosure and the local file where required — particularly if your company belongs to a larger multinational group above the relevant thresholds. The goal is a file that reflects the real transaction in a way that holds up under review.