Transfer Pricing, Corporate Tax, and Business Valuation

MEER Tax helps companies develop and implement economically sound, defensible transfer pricing policies, document their intercompany transactions and financial results, and respond to tax authority inquiries and challenges. We combine economic analysis with practical guidance tailored to each company’s operations and cross-border activities.

Our transfer pricing services include:

• Global Transfer Pricing Compliance: Preparation and coordination of documentation and reporting aligned with applicable local requirements and OECD guidelines.
• Master File Preparation: Group-level documentation describing the business, global operations, value drivers, intangible assets, intercompany financing, and transfer pricing policies.
• Local File Preparation: Entity-level documentation analyzing material intercompany transactions, functions performed, assets used, risks assumed, pricing methods, and financial results.
• Economic Analysis and Benchmarking: Selection and application of appropriate transfer pricing methods, supported by comparable company, transaction, royalty, or financing data.
• Strategic Planning and Policy Design: Development of pricing policies for goods, services, intellectual property, and financing that reflect how the business operates.
• Intercompany Services: Analysis of management and support charges, cost allocation methods, benefit tests, markups, and pass-through expenses.
• Intercompany Financing: Evaluation of loans, guarantees, cash pooling, and related-party receivables, including credit analysis and interest rate benchmarking.
• Intellectual Property and Royalties: Analysis of licensing arrangements, royalty rates, and the functions contributing to the development, enhancement, maintenance, protection, and exploitation of intangible assets.
• Policy Implementation and Monitoring: Assistance with intercompany agreements, segmented financial analysis, year-end adjustments, and reconciliation of documented policies with actual results.
• Transfer Pricing Defense and Dispute Resolution: Support with tax authority inquiries, audits, and cross-border disputes, including assistance with advance pricing agreements and mutual agreement procedures.

MEER Tax helps companies navigate European VAT requirements and manage their corporate tax obligations. We support businesses operating in Europe with practical advice on VAT compliance, cross-border transactions, and tax reporting.

Our European tax services include:

• VAT Registration and Compliance: Assistance with VAT registrations, returns, and related reporting obligations.
• Cross-Border VAT Advisory: Guidance on the VAT treatment of intra-EU transactions, imports, exports, and international services.
• VAT Recovery: Support with input VAT deductions and refund claims.
• E-Commerce and Digital Services: Assistance with VAT obligations for online sales, including One Stop Shop (OSS) and Import One Stop Shop (IOSS) reporting.
• VAT Reviews and Disputes: Review of VAT practices, invoicing, and supporting documentation, alongside assistance with tax authority inquiries and audits.
• Corporate Tax Compliance and Advisory: Preparation and review of corporate income tax returns, tax planning, and cross-border tax analysis.

Our European tax services are coordinated through our offices in Lisbon and Rotterdam.

MEER Tax provides independent business and asset valuations to support tax planning, ownership transfers, financial reporting, and dispute resolution. We combine financial analysis with an understanding of each engagement’s purpose to deliver clear, supportable conclusions.

Our valuation services include:

• Business and Ownership Interest Valuation: Valuation of privately held companies, subsidiaries, and partial ownership interests, including consideration of discounts for lack of control and marketability, where appropriate.
• Estate, Gift, and Succession Planning: Valuations supporting gifts, inheritances, trust contributions, and transfers of family business interests.
• Tax Valuation: Fair market value assessments for tax reporting, corporate reorganizations, and other transactions.
• Holding Company and Net Asset Valuation: Analysis of companies, trusts, and ownership structures holding investments, real estate, and other assets.
• Intellectual Property and Intangible Asset Valuation: Valuation of trademarks, technology, customer relationships, and other intangible assets.
• Goodwill and Intangible Asset Impairment: Assessments supporting impairment testing and financial reporting.
• Machinery and Equipment Valuation: Valuation of tangible assets for transactions, tax, and financial reporting purposes.
• Divorce and Shareholder Matters: Valuations supporting marital dissolution, ownership disputes, and shareholder buyouts.
• Valuation Review and Advisory: Review of existing valuations, analysis of supporting assumptions, and preparation of valuation memoranda.