Need Benefit Analysis Documentation for Intra Group Payments – Royalty and Management Charges
Need benefit analysis documentation for intra group payments – Royalty and Management charges
Review of the documentation maintained by the company with regard to the intra-group payments and:
- Analyze whether appropriate agreements are in place with regard to the intra-group payments;
- Review of the inter-company invoices;
- Review of back-up documents maintained by the company with regard to the intra-group payments;
- Collation of evidences available with respect to intra-group payments;
Assist in preparation of need-benefit documentation to substantiate the payment made to group entities.