Transfer Pricing at Arm’s Length. Value Aligned, Globally Delivered.

Transfer Pricing at Arm’s Length. Value Aligned, Globally Delivered.

Transfer Pricing at Arm’s Length. Value Aligned, Globally Delivered.

From planning to defense, NexusPrice powers cross-border pricing strategies

From planning to defense, NexusPrice powers cross-border pricing strategies

Who are we?

Who are we?

Who are we?

At NexusPrice, we help Global businesses turn Transfer Pricing from a compliance task into a strategic advantage. In a world of growing Regulation and Complexity, we make sure your pricing aligns with your goals, manages risk and drives value across borders.

We combine deep expertise with smart tools to deliver accurate, future-ready solutions. For us, Transfer Pricing is not just about rules, it's about clarity, alignment, and long-term success.

At NexusPrice, we help Global businesses turn Transfer Pricing from a compliance task into a strategic advantage. In a world of growing Regulation and Complexity, we make sure your pricing aligns with your goals, manages risk and drives value across borders.

We combine deep expertise with smart tools to deliver accurate, future-ready solutions. For us, Transfer Pricing is not just about rules, it's about clarity, alignment, and long-term success.

At NexusPrice, we help Global businesses turn Transfer Pricing from a compliance task into a strategic advantage. In a world of growing Regulation and Complexity, we make sure your pricing aligns with your goals, manages risk and drives value across borders.

We combine deep expertise with smart tools to deliver accurate, future-ready solutions. For us, Transfer Pricing is not just about rules, it's about clarity, alignment, and long-term success.

What Sets us Apart

What Sets us Apart

What Sets us Apart

Delivered to 15+ Listed Companies

Served 40+ Multinational Corporations (MNCs)

Completed 300+ Transfer Pricing Projects and 100+ Advisory

5+ Global TP Databases Accessed

Successfully defended & saved over $2B in Disputed Tax Litigations

Regulatory Expertise covering 20+ Jurisdictions worldwide

Transfer Pricing Solutions delivered across 20+ countries

Sector Expertise across 15+ Industries

Leveraging a global network across 50+ countries

Our Global Footprint, Quantified.

Our Global Footprint, Quantified.

Our Global Footprint, Quantified.

0+

Years in business

Years in business

0+

Projects Delivered

Projects Delivered

0+

Jurisdictional Expertise

Jurisdictional Expertise

$0B+

Intercompany Transactions Reviewed

Intercompany Transactions Reviewed

0+

Fortune 500 Companies Advised

Fortune 500 Companies Advised

What We Do Best?

What We Do Best?

What We Do Best?

Whether youre expanding into a new market, preparing for an audit, or redesigning your global pricing strategy, we're here to support you at every step.

Whether youre expanding into a new market, preparing for an audit, or redesigning your global pricing strategy, we're here to support you at every step.

Countries.

Countries.

Countries.

Global Coverage. Local Expertise.

We deliver end-to-end Transfer Pricing solutions across regions — from Asia-Pacific and North America to Europe, the Middle East, and Africa.

Whether it’s designing TP models, benchmarking, or preparing global documentation, our team combines deep knowledge of local tax laws with a unified, globally consistent approach.

Global Coverage. Local Expertise.

We deliver end-to-end Transfer Pricing solutions across regions — from Asia-Pacific and North America to Europe, the Middle East, and Africa.

Whether it’s designing TP models, benchmarking, or preparing global documentation, our team combines deep knowledge of local tax laws with a unified, globally consistent approach.

Why choose us?

Why choose us?

Why choose us?

At NexusPrice, we’re upfront about pricing, deliverables, and timelines, building trust from day one. Our TP solutions align with Indian and global regulations, covering everything from planning and documentation to benchmarking, CbC reporting, and tax authority representation.

At NexusPrice, we’re upfront about pricing, deliverables, and timelines, building trust from day one. Our TP solutions align with Indian and global regulations, covering everything from planning and documentation to benchmarking, CbC reporting, and tax authority representation.

  • Transparent and flexible engagement

    Transparent and flexible engagement

  • Global standards with local execution

    Global standards with local execution

  • Full-spectrum TP services under one roof

    Full-spectrum TP services under one roof

  • GTPIQ powers smart, automated TP decisions

    GTPIQ powers smart, automated TP decisions

How We Work.

How We Work.

How We Work.

We understand your business, craft the right plan, execute it seamlessly, and stay with you every step, no fluff, just results.

We understand your business, craft the right plan, execute it seamlessly, and stay with you every step, no fluff, just results.

  • Client-Centric Onboarding

    Client-Centric Onboarding

    We begin with an in-depth understanding of your business model, intercompany transactions, and transfer pricing challenges.

    We begin with an in-depth understanding of your business model, intercompany transactions, and transfer pricing challenges.

  • Scope Definition & Transparent Pricing

    Scope Definition & Transparent Pricing

    We clearly define the scope, timelines, and deliverables—offering transparent, upfront pricing with no hidden costs.

    We clearly define the scope, timelines, and deliverables—offering transparent, upfront pricing with no hidden costs.

  • Jurisdiction-Specific Approach

    Jurisdiction-Specific Approach

    Our team strategizes and prepares documentation based on the relevant local regulations and global standards (OECD, BEPS).

    Our team strategizes and prepares documentation based on the relevant local regulations and global standards (OECD, BEPS).

  • Data-Driven Benchmarking & Analysis

    Data-Driven Benchmarking & Analysis

    We conduct robust economic analysis using global databases and industry-specific comparables to determine arm’s length pricing.

    We conduct robust economic analysis using global databases and industry-specific comparables to determine arm’s length pricing.

  • Review & Risk Assessment

    Review & Risk Assessment

    We conduct TP health checks, identify potential risks, and suggest mitigations before regulatory scrutiny arises.

    We conduct TP health checks, identify potential risks, and suggest mitigations before regulatory scrutiny arises.

  • Proactive Communication

    Proactive Communication

    Regular updates, clear milestones, and a dedicated team to ensure transparency and smooth execution throughout the project.

    Regular updates, clear milestones, and a dedicated team to ensure transparency and smooth execution throughout the project.

Our Valuable Insights

Our Valuable Insights

Our Valuable Insights

Latest Blog

Jul 27, 2026

Bangalore ITAT: Final Assessment Order Passed Without Giving Effect to DRP Directions Quashed

Symbol Technologies India Pvt. Ltd., engaged in providing software development services to its AEs, was subjected to a TP assessment for AY 2022-23. The TPO proposed a TP adjustment of ₹6.15 crore, against which the assessee filed objections before the DRP. The DRP granted partial relief, reducing the TP adjustment to ₹4.53 crore. However, while passing the final assessment order under section 144C(13), the AO ignored the DRP's directions and retained the original TP adjustment, leading to the present dispute.

Assessee’s Contentions

Revenue’s Contentions

Tribunal’s Judgment

The AO was required to pass the final assessment order strictly in accordance with the DRP's directions under section 144C (13). Since the AO retained the original TP adjustment instead of giving effect to the DRP's relief, the assessment order was invalid

The AO had considered the DRP's directions, but the error occurred while giving effect to them. Therefore, the mistake was only an apparent error that could be rectified under section 154 or the matter could be remanded to the AO.

The Tribunal held that section 144C(13) is mandatory, and the AO has no discretion to ignore or deviate from the DRP's directions. Since the final assessment order did not incorporate the DRP's relief, it was not passed in accordance with law and was liable to be quashed.

The assessee relied on earlier decisions holding that an assessment order passed contrary to the DRP's binding directions is void ab initio and cannot be sustained.

The Revenue argued that the defect was procedural in nature and could be cured through rectification under section 154 without quashing the assessment.

The Tribunal rejected the Revenue's contention and held that the defect was jurisdictional, not procedural and quashed the assessment order as void ab initio.

Ruling Summary -

  • Bangalore ITAT held that a final assessment order passed without giving effect to the binding directions of the DRP violates section 144C (13) and is void ab initio, since the AO has no discretion to deviate from the DRP's directions.

  • The Tribunal further held that such a defect is jurisdictional in nature and cannot be cured through rectification under section 154. Accordingly, the final assessment order was quashed.

Read More

Latest Case Law

Aug 11, 2026

Mumbai ITAT: Deletes Penalty under Section 270A on TP Adjustment in Alibaba Cloud India LLP

Alibaba Cloud India LLP (“the assessee”), entered into international transactions and duly reported them in Form 3CEB while maintaining the prescribed transfer pricing documentation. During assessment, the TPO made a transfer pricing adjustment by adopting a different benchmarking methodology. Subsequently, the AO initiated penalty proceedings under Section 270A for alleged under-reporting of income in consequence of misreporting.


Assessee’s Contentions

Revenue’s Contentions

Tribunal’s Judgment

The assessee contended that the TP adjustment arose due to a difference in benchmarking / economic analysis, as the TPO rejected the assessee’s method and adopted a different Most Appropriate Method. Hence, the adjustment could not be treated as misreported income under Section 270A.

The Revenue contended that the assessee had misreported facts relating to the transaction, resulting in under-reporting of income, and therefore the penalty under Section 270A was justified.

The ITAT held that the adjustment arose exclusively from the TP determination of ALP, with the assessee having disclosed the international transactions in Form 3CEB and maintained the prescribed documentation. The Revenue failed to establish that the case fell under any of the specific instances of misreporting under Section 270A(9)

It submitted that the international transactions were duly reported in Form 3CEB, prescribed documentation under Section 92D was maintained and all material facts were disclosed. Therefore, the exclusion under Section 270A(6)(d) applied and no penalty could be imposed.

It further argued that the assessee was fully aware of the penalty proceedings and the allegation of misreporting. Therefore, the absence of a specific clause of Section 270A(9) in the penalty order did not cause any prejudice and should not invalidate the penalty.

Accordingly, the ITAT upheld the CIT(A)’s deletion of the ₹60.50 crore penalty and dismissed the Revenue’s appeal, holding that the case was governed by Section 270A(6)(d) read with Section 270A(9).


Ruling Summary -

  • ITAT held that a TP adjustment arising from a difference in benchmarking methodology does not, by itself, constitute misreporting of income under Section 270A.

  • Since the Revenue failed to establish any specific instance of misreporting under Section 270A(9), the ₹60.50 crore penalty was deleted, and the Revenue’s appeal was dismissed.

Read More

Latest Update

Mar 26, 2026

Intangible Asset Management in Multinationals

Importance of Intangible Assets in Multinationals

Intangibles are the principal driver of value creation and a major source of sustainable competitive advantage for most multinationals; technological transformation and the digital revolution have accelerated this phenomenon, allowing intangibles to play a key role in profit generation. 

Conversely, their intangible nature has significant challenges regarding valuation and location, which can generate considerable tax risks. 

Challenges in Appraising Intangibles

Appraising an intangible asset is complex due to its unique nature and lack of direct comparables, which require specialized methods and detailed analysis. Inaccurate appraisal can lead to discrepancies with tax authorities and Transfer Pricing adjustments, affecting the company’s tax burden. 

Management of Intangible Assets and Related Risks

The location of an intangible asset within the corporate structure is a strategic decision with potentially significant tax implications. Since intangibles generate considerable income, tax authorities may question the allocation of this income and the related costs, particularly if they consider the structure was designed to benefit from tax havens. The allocation of intangibles must reflect the economic substance and DEMPE (Development, Enhancement, Maintenance, Protection, and Exploitation) functions within the corporate group to avoid Transfer Pricing adjustments and tax disputes. 

Evolution of the International Regulatory Environment

In recent years, international bodies, such as the OECD, have intensified their efforts against tax base erosion and profit shifting, which resulted in implementing measures, such as the BEPS Action Plan, which intends to ensure the taxation of profits where real economic activities take place and value is created. 

Recommendations for Multinational Enterprises

In order to mitigate the tax risks related to intangible assets, multinational companies should have: 

  • Comprehensive documentation: Maintain detailed records supporting ownership, appraisal, and location of intangible assets. 

  • Periodic reviews: Regularly evaluate Transfer Pricing policies and ensure alignment with current market practices and regulations. 

  • Application of the DEMPE approach: Address the tax effects of intangibles by focusing on the Development, Enhancement, Maintenance, Protection, and Exploitation (DEMPE) functions. 

  • Expert advice: Have international tax experts who can guide you on best practices and regulatory amendments. 

Conclusion

Intangible assets are critical to value creation and sustainable competitive advantage in multinationals. Conversely, their unique nature and the absence of direct comparables in the marketplace hinder their proper valuation. This complexity can lead to disputes with tax authorities and Transfer Pricing adjustments, affecting the company’s tax burden. Therefore, they should support their cost and expense allocations with solid documentation to substantiate the allocation criteria used. These measures will help ensure compliance with tax regulations and reduce risks associated with intangible asset management. 

Read More

We’re just a message away from starting something great together.

We’re just a message away from starting something great together.

We’re just a message away from starting something great together.

Frequently Asked

Questions

Frequently Asked

Questions

Frequently Asked

Questions

What is transfer pricing and why is it important?

What industries does NexusPrice support for transfer pricing services?

Can NexusPrice assist us during the transfer pricing audit?

What is GTPIQ and how does it support my business?

How does NexusPrice ensure its benchmarking analysis is compliant?

What are Advance Pricing Agreements (APAs)?

Ready to Elevate Your Brand?

Ready to Elevate Your Brand?

Ready to Elevate Your Brand?

Let’s team up and turn your vision into results.

Let’s team up and turn your vision into results.

Let’s team up and turn your vision into results.

Transfer Pricing at Arm’s Length. Value Aligned, Globally Delivered.

  • Contact

  • +91 93609 91001

  • info@nexusprice.org

  • Willingdon Crescent, 4th Floor,#6/2, Dr. S.S.Badrinath Road, Nungambakkam, Chennai 600 006

©2025 NexusPrice. All rights reserved

©2025 NexusPrice. All rights reserved