Challenge. A captive technology centre faced repeated transfer-pricing adjustments on its cost-plus margin, creating uncertainty and litigation cost.
Approach. We prepared the APA application, benchmarked the margin, engaged with the APA authority, and negotiated a defensible arm's-length range with a rollback.
Outcome. A unilateral APA was concluded in about 18 months, giving the group multi-year certainty and ending repetitive disputes.
Illustrative and anonymised. Timelines vary with facts and authority workload.
