Assisting Businesses with Global Tax OptimizationEvery year, more companies expand their international sales and operations as they grow globally. And every year, these same companies face increasingly complex and material transfer pricing issues. Transfer pricing regularly tops the list of enforcement priorities for many tax authorities around the world, and governments continue to adopt stricter transfer pricing regulations as a way to cut themselves a larger piece of the global tax bill paid by multinationals. That doesn’t just mean companies are paying out more in international taxes. It also adds to the expense and complexity of doing business internationally, as taxpayers try to navigate an ever-changing regulatory landscape.

Governments worldwide view transfer pricing as a way to protect and grow their tax revenue collections. Transfer pricing is no longer just a concern for large multinational businesses. Tax authorities are extending enforcement to middle market companies with significant cross- border activity.

New regulations, such as country-by-country reporting, force all taxpayers to increase the level of detail and transparency in reports of their business transactions, and subject them to increased government scrutiny.

However, taxpayers can also use compliant transfer pricing strategies to efficiently align profit among high- and low-tax jurisdictions, and improve their effective tax rates.

An Experienced Guide for Transfer Pricing IssuesCherry Bekaert’s Transfer Pricing Group comprises a team of economists and tax specialists with decades of combined experience in transfer pricing, assisting hundreds of clients that range in size from a few million dollars to tens of billions of dollars in annual revenue. The team helps clients across industries using a level of specialized expertise and technical skills typically found only in the very largest consulting and accounting firms.

Transfer Pricing Group Services

Our team is dedicated to providing unmatched client service while never losing the flexibility to customize practical transfer pricing solutions for each of our clients.

As a founding member of the Baker Tilly International network, we provide local on-the-ground assistance wherever our clients do business around the globe. For issues related to transfer pricing, you can trust the people at Cherry Bekaert to be your guide forward.

Transfer Pricing Services Cherry Bekaert’s Transfer Pricing Group assists clients with a full range of transfer pricing issues, including:

` Management of effective global tax rates

` Design of practical and efficient transfer pricing policies and procedures

` Preparation of compliance documentation for the U.S. or foreign jurisdictions

` Review and implementation of transfer pricing processes and controls

` Strategic policy design and international tax planning

` Intangibles migration

` Royalty rate calculations

` Cost sharing agreements and cost allocation models

` Controversy and audit defense in the U.S. or abroad

Appropriate Attention to Transfer Pricing Helps Our Clients:

` Identify possible opportunities for improved global profit alignment and tax structures

` Comply with national and international transfer pricing regulations

` Substantially reduce the chance of transfer pricing adjustments by tax authorities

` Protect against transfer pricing penalties

` Reduce long run tax compliance costs by establishing efficient policies, procedures, and documentation

` Reduce risks associated with uncertain tax positions

Let us be your guide forward

cbh.com/transferpricing

Brian D. Dill, JD, LLM Principal – National Leader, International Tax

bdill@cbh.com | 404.733.3231

Kirk A. Hesser, MS Managing Director – National Leader, Transfer Pricing

khesser@cbh.com | 404.733.3227

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