Transfer Pricing

Within the framework of this service BDO team considers the field of the client’s activities, business model, level of competition, economic and regulatory environment, business organizational structure, including that of the group (if any), based on the joint discussions and information provided by the client. Other economic factors influencing the pricing processes of goods, intangible assets, work and/or services are analyzed. As a result, a professional report is prepared and submitted to the client.

If the total amount of all controlled transactions of the taxpayer during the tax year exceeds the threshold of 200 million drams (excluding VAT and excise tax) defined by Part 5 of Article 363 of the Code, the taxpayer is obliged to notify the tax authority of the controlled transactions.

Note: BDO Armenia urges and recommends to start preparing the notification document, as well as the documentation package during the year, and not in the beginning of the next year. It will also be useful for adjusting/preventing the undesirable tax consequences/tax bases.

BDO Armenia’s team is ready to assist your organization in extracting the list of required data and developing the work technology (including all clarifications and explanations related to them).

After reviewing the notification document on controlled transactions related to transfer pricing, the RA State Revenue Committee has the right to request a documentation package. The list of information included in this package is defined by law.

BDO team is ready to assist you in preparing the documentation package.