Transfer Pricing Services

1. Transfer Pricing
Services
LEGAL QUOTIENT CONSULTANTS
B-19, Shakti Nagar Extension, Ashok Vihar Phase - 3,
New Delhi – 110052
E: legalquotient@gmail.com | O: +91-11-65909030
W:LQconsultants.com

2. Contents
• About us
• Transfer Pricing
 An Overview
 Transfer Pricing services
• Service Offerings
• Specific service Offerings
 Transfer Pricing Documentation
 Transfer Pricing Planning and supply chain management
 Transfer Pricing Controversy management
 FIN 48 Assistance
 Mutual Agreement Procedure / Advance Pricing Agreement
 Transfer Pricing Valuation services
• Partner Profile
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3. About Us
• Founded in 2014, Legal Quotient Consultants (‘LQ’) is a premier professional services organization
assisting corporates and consultants in range of Transfer Pricing, Direct Tax, Indirect Tax and
Transaction advisory services.
• LQ is Delhi based consultancy firm, and is having professional association with professionals in India.
• Our services offerings are broadly classified into four verticals – Tax and Regulatory, Transfer Pricing,
Transaction advisory, Audit and assurance services. We draw our strength from our team of
professionals who have significant functional and industry expertise across service lines and are well
equipped to deliver outstanding services to our clients.
• Team comprises of experts drawn from various disciplines such as CAs, Economists, Lawyers and
Financial analysts to anticipate and competently serve our clients on issues pertaining to all facets
of Tax and Transfer Pricing. We take pride in our ability to provide practicable advice to our clients
with the shortest turn around time.
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4. TRANSFER PRICING – AN OVERVIEW
• Transfer Pricing has become the most important tax issue on the agenda of Multinational corporations that enter
into related party transactions. Tax authorities across jurisdictions are intensifying their focus on Transfer Pricing
by strengthening local legislation, imposing stringent documentation obligations and audit approaches, increasing
coordination / flow of information exchange and levying stricter penalties for non compliance of Transfer Pricing
regime.
• The transactions covered by Transfer Pricing regulations include purchase, sale, lease or use of intangible or
tangible property, provision of services, lending or borrowing of money, transaction of capital financing, business
restructuring or organization etc. The increasing participation of multinational groups in economic activities in
India and the inherent complexity in determination of appropriate transfer prices for such cross border intra-
group transactions is generally not market driven but is influenced and controlled by the relationship of
enterprises in the multinational group so as to maximize the overall post tax profits of the group as a whole.
• Hence, there arises a need to introduce a uniform and internationally accepted mechanism of determining
reasonable, fair and equitable profits and tax in India in the case of such multinational enterprises. With a view to
rationalize the taxation of cross border transactions between related entities, the Arm’s length Principle (“ALP”) is
adopted internationally for determination of transfer pricing of such intra-group transactions.
• The Finance Act, 2012 has amended the transfer pricing provisions to cover within its ambit specified domestic
transactions. The principle intent of extending transfer pricing provisions to specified domestic transactions is to
watch over the transaction undertaken between the group entities, with a view to reduce the overall tax burden,
to ensure that the same are undertaken at ALP.
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5. Service offering
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PLANNING
APA
RESTRUCTURING
ESTABLISHING TP
POLICY
VALUATION
IP
BUSINESS
ASSET
COMPLIANCE
BENCHMARKING
MASTER AND
COUNTRY FILES
PREPARATION OF TPD
LEGAL
CONTRACT REVIEW
IP REGISTRATION
PROPER
DOCUMENTATION
BEPS RELATED
ANALYSIS
PE
TAX RISK ANALYSIS
SETTLEMENT OF
DISPUTES
TAX PROCEDURES
REPRESENTATION
BEPS RISK ANALYSIS
REVIEW
UPDATEDUE DILIGENCE

6. Our Team
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7. 7
Deepanshu Bansal
Partner
Ph: +91-9873681488
 Deepanshu has more than 4 years
post qualification experience in the
field of Transfer Pricing.
 He is the Co-founder of Legal
Quotient Consultants has prior to this
worked with Deloitte Haskins and
sells in their Transfer Pricing division.
 He has also been associated with
Ernst and Young during his career.
 He has vast experience in Transfer
Pricing compliance and litigation
Raghav Gupta
Partner
Ph: +91-9899099030
 Raghav has over 3 years of
experience in field of Transfer Pricing
 He is the Co-founder of Legal Quotient
Consultants and prior to this is he has
worked with Reina Legal in their Tax
practice.
 He has also been associated with
B.R. Maheswari & Co. during his
career.
 He has experience in Transfer Pricing
compliance and litigation
Gautam Jain
Senior Associate – International Tax
 Gautam has more than 4 years post
qualification experience in the field of
International Taxation.
 He has worked with Ernst & Young in
their International Tax division.
 He has vast experience in cross
border compliance and litigation
Ankita Malani
Senior Associate – Transfer Pricing
 Ankita has more than 4 years post
qualification experience in the field of
Transfer Pricing.
 She has worked with Ernst & Young in
their Transfer Pricing division.
 She has vast experience in Transfer
Pricing compliance and litigation