Affordable TP for small and mid-size groups

A group with three entities and one intercompany invoice has the same transfer-pricing obligations in principle as a multinational — and a fraction of the budget to meet them. Affordable TP for small and mid-size groups with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE

Secure a fixed quote

Send what you have. We price the engagement from your own documents, in writing, before any work starts.

24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • Fixed fee agreed before work starts
  • 15+ years of cross-border experience
The short answer

A group with three entities and one intercompany invoice has the same transfer-pricing obligations in principle as a multinational — and a fraction of the budget to meet them. A proportionate file focuses on the transactions that actually move profit, uses a single well-documented method, and records the functional analysis honestly.

Do you need this?

  • Your group has any transaction with a related non-resident
  • Intercompany prices were set internally with no external support
  • A tax authority has asked whether documentation exists
  • Margins in one entity look different from the group average
  • An intercompany charge appeared or changed without an agreement

Any two of those together and TP for small and mid-size groups is almost certainly your situation. If nothing on the list applies, the helpline call still costs nothing and we will redirect you.

The firm’s founder at his desk in the Delhi office

Tp for small and mid-size groups — priced before we start

For a small or mid-size group the fee follows the number of entities and the number of intercompany flows that genuinely move profit — often one management charge and one goods flow, not a matrix of them. Whether written intercompany agreements already exist, or have to be drafted before anything can be documented, is the other factor.

Transfer pricing — local file — fixed-fee price

From $2,500

fixed, quoted before work starts

The local file for one entity: functional analysis, method selection with the alternatives explained, comparables with the search documented, and the results tested against the range.
See the full fee page

TP benchmarking study — fixed-fee price

From $2,500

fixed, quoted before work starts

A documented search: screening criteria, quantitative and qualitative filters, a manual rejection log with reasons, and the resulting range with the tested party's position in it.
See the full fee page

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

All published fees on one page — each engagement priced as one number on one list, with nothing left as a range.

Why the answer comes out the way it does

A group with three entities and one intercompany invoice has the same transfer-pricing obligations in principle as a multinational — and a fraction of the budget to meet them.

A proportionate file focuses on the transactions that actually move profit, uses a single well-documented method, and records the functional analysis honestly. Doing that well beats a thick report that nobody can reconcile to the accounts.

That mechanism has a practical edge to it: it rewards preparation and punishes discovery. A filer who maps the obligation before the year ends is choosing between options; a filer who finds it afterwards is usually choosing between remedies.

The standard here is simple: no figure without a source for your year. Anything that cannot meet it is written as a mechanism, so you can see exactly what the rule does even where the number has to be confirmed before filing. See also why a Canadian should rarely own an LLC and hiring an employee in another country.

What we actually file

  • Intercompany agreements that match the conduct
  • The information return that discloses related-party transactions
  • A defence file of the evidence behind the documentation
  • Adjustment and corresponding-adjustment computations
  • Advance pricing applications where certainty is worth buying

A worked example

Worked through with figures, the mechanism looks like this.

An operating margin against a tested range

A limited-risk entity with C$40,000,000 of revenue reporting a 4% operating margin. Assume a benchmarking study produced an interquartile range of 4% to 6%.

An operating margin against a tested range
ItemAmount
RevenueC$40,000,000
Operating margin reported4%
Operating profit reportedC$1,600,000
Assumed tested range4% – 6%
Profit at the bottom of the rangeC$1,600,000
Potential adjustmentC$0

The reported margin sits inside the tested range, which is the outcome documentation is meant to demonstrate. Keep the study current: a range computed three years ago is not evidence about this year. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

From first call to filed

  1. 1A first call to map the obligations across every country involved
  2. 2A single fixed fee covering the whole set, agreed before we begin
  3. 3Preparation in the order that makes the relief usable, with a reviewer's sign-off
  4. 4You approve the finished work, and we file it

What you pay, and when

The commercial part is deliberately boring. One fixed fee for a written scope, agreed up front in writing — which is what lets us tell you honestly when TP for small and mid-size groups is smaller than you feared. Comparable engagements and their fixed fees are set out on the pricing pages.

  • We will tell you when you do not need us, and that call is free.
  • Consultations scheduled to your working day rather than ours.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

Your next step

One call now is worth more than a filing season of guessing. If you want to arrive prepared: the prior-year returns, the dates that matter, and any letter or slip that prompted the question. If you would rather just talk it through first, that works too.

Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Transfer pricing meaning, in practice

If you came here for transfer pricing meaning, this is where it is dealt with. The subject is TP for small and mid-size groups, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

A group with three entities and one intercompany invoice has the same transfer-pricing obligations in principle as a multinational — and a fraction of the budget to meet them.

The four phases of the work

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

How tp for small and mid-size groups is handled here

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Streamlined foreign offshore
The US catch-up route for non-willful filers living abroad, requiring back returns, account reports and a signed non-willfulness certification.
Tax risk register
A ranked record of a group's exposures with quantum, mitigation and evidence, so a board can approve a position rather than discover one.
Fixed place of business
The classic form of permanent establishment: premises, equipment or a facility at the enterprise's disposal through which business is carried on.
Ordinarily resident
A status used in some systems for someone habitually resident in the country, which can limit or extend the income within the charge independently of the residence test.
tp for small and mid-size groups: Our analysis

A proportionate file focuses on the transactions that actually move profit, uses a single well-documented method, and records the functional analysis honestly.

Whichever way the facts cut, you keep the same footing: a fee agreed in writing beforehand, a named practitioner reviewing the file, and nothing filed until the work is delivered and approved.

Tp for small and mid-size groups — what the published fees look like

A proportionate file is a choice, not a discount: one method, documented properly, and a functional analysis that reconciles to the accounts. What lifts the cost is the number of countries the group files in, since each authority has its own documentation requirement and the file has to satisfy all of them.

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.

See this fee page

Payroll & mobility setup

$999fixed, before work starts

Covers: What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.

See this fee page

Why choose Legal Quotient for tp for small and mid-size groups

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

18,000+ clients served

Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.

The quote comes from your documents

Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.

The team reviewing a file together at a desk

Tp for small and mid-size groups — the four phases

Step 1

Initial call

A call to the 24-hour helpline to find out whether this is a filing or a project

Step 2

Scope and fee

A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently

Step 3

Preparation and review

Preparation against the evidence, with the positions documented as we go

Step 4

Filing and payment

Your approval, then the filing — in that order

Two of the firm’s advisers at a desk in the Delhi office

From first document to filed return

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Keep reading, sideways

Each of these carries its own guide, pricing pointers and FAQ.

Core services for this situation

Form 8840 — closer connection (snowbirds) Everything on form 8840 closer connection, at the same depth as this page.
FDI routes, FC-GPR and FC-TRS compliance Fdi routes, fc-gpr and fc-trs compliance — the guide, the FAQ and the fixed fee.
Tax when citizenship is granted The full guide to tax when citizenship is granted, with the fee fixed before any work starts.
CRA foreign income audit Its own page: CRA foreign income audit — mechanism, deadlines and published fees.
Power of attorney for Indian tax matters Everything on power of attorney for Indian tax matters, at the same depth as this page.
NRI home loan interest deduction NRI home loan interest deduction — the guide, the FAQ and the fixed fee.
Form W-8BEN — individual The full guide to form w-8ben individual, with the fee fixed before any work starts.
India ↔ Singapore — DTAA Its own page: India ↔ Singapore — DTAA — mechanism, deadlines and published fees.
NFTs across borders Everything on NFTs across borders, at the same depth as this page.

Clients who arrive with this exact page

Tax for pharmacists Everything on pharmacists tax, at the same depth as this page.
Tax for models Models tax — the guide, the FAQ and the fixed fee.
IT contractors — what we charge The full guide to it contractors what we charge, with the fee fixed before any work starts.
Twitch & live streamers — relief you're probably missing Its own page: twitch & live streamers relief you're probably missing — mechanism, deadlines and published fees.
Tax for nurses working abroad Everything on nurses working abroad tax, at the same depth as this page.
Software developers — what we charge Software developers what we charge — the guide, the FAQ and the fixed fee.
Airline pilots — what we charge The full guide to airline pilots what we charge, with the fee fixed before any work starts.
Tax for auditors & accountants abroad Its own page: auditors & accountants abroad tax — mechanism, deadlines and published fees.
Tax for international school staff Everything on international school staff tax, at the same depth as this page.

Countries and corridors this work reaches

Lithuania tax for expats — country guide Everything on lithuania tax for expats, at the same depth as this page.
Egypt tax for expats — country guide Egypt tax for expats — the guide, the FAQ and the fixed fee.
Croatia tax for expats — country guide The full guide to croatia tax for expats, with the fee fixed before any work starts.
Senegal tax for expats — country guide Its own page: senegal tax for expats — mechanism, deadlines and published fees.
Morocco tax for expats — country guide Everything on morocco tax for expats, at the same depth as this page.
Costa Rica tax for expats — country guide Costa Rica tax for expats — the guide, the FAQ and the fixed fee.
India–United Kingdom tax corridor The full guide to India United Kingdom tax, with the fee fixed before any work starts.
Japan tax for expats — country guide Its own page: Japan tax for expats — mechanism, deadlines and published fees.
Estonia tax for expats — country guide Everything on Estonia tax for expats, at the same depth as this page.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border situations we are engaged for

Case study 1

Documentation Built to the US Standard

The US requirements differ from the OECD-aligned ones in what has to exist at the time of filing, and a file prepared for one regime can leave the other unprotected. The engagement builds to whichever governs.

Read how this one runs
Case study 2

A Margin Defended With a Benchmarking Set That Fits the Facts

A comparables set is only as good as the screening behind it, and a rejected set takes the margin with it. The study selects the tested party first, screens on function rather than on industry code, and records why each comparable survived.

Read how this one runs
Case study 3

Fifteen Per Cent Held Back From a Fee for Services in Canada

A payer must withhold from fees paid to a non-resident for services rendered in Canada, whether or not any tax is ultimately owed. A waiver applied for before the work is invoiced avoids the withholding; after it, the money comes back through a return.

Read how this one runs
Case study 4

Documentation Requested, and the Deadline Is Not Extendable

Contemporaneous documentation has to exist by the filing deadline, not be assembled when it is asked for, and the penalty protection turns on that timing. The engagement produces the analysis for the year in question and puts a repeatable process behind the next one.

Read how this one runs
Case study 5

A Pricing Study That Started With Who Does What

Functions, assets and risks decide which entity should earn the return, and the method follows from that rather than the other way round. Getting the sequence backwards is how a study fails on its first question.

Read how this one runs
Case study 6

First Canadian Return After Arriving Mid-Year

The arrival date splits the year and sets the cost base of what you brought with you. Getting that date and those values right is what determines whether a later sale is taxed on the whole gain or only on the part that accrued after landing.

Read how this one runs
Case study 7

Interest and Penalties Put to a Relief Application

Relief is discretionary and is decided on the circumstances that caused the delay, evidenced year by year. The application is built from the same chronology the filings rest on, so the two cannot contradict each other.

Read how this one runs
Case study 8

Residency Changed Mid-Year and Both Returns Assumed a Full One

A move part-way through a year produces two part-year positions, not two full ones. The engagement establishes the date residence actually changed, allocates income either side of it, and amends whichever return was filed on the wrong footing.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Cross-Border Real Estate

Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.

Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.

  • Section 216 rental returns
  • FIRPTA withholding recovery
  • Section 116 clearance
  • Treaty credit optimization
Explore Real Estate

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

TP for small and mid-size groups — questions we are asked

TP for small and mid-size groups — where does doing it myself start to cost money?

Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: a proportionate file focuses on the transactions that actually move profit, uses a single well-documented method, and records the functional analysis honestly.

What if I have already filed and got it wrong?

That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.

How long will it take?

It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.

What is OECD Pillar Two?

A global minimum effective tax for large multinational groups, delivered through top-up taxes rather than a single global rate. Where a group's effective rate in a jurisdiction falls below the agreed minimum, the shortfall is collected — by the parent jurisdiction under the income inclusion rule, by the source jurisdiction under a domestic top-up, or as a backstop by other jurisdictions. Canada has enacted implementing legislation. The compliance burden is data, long before it is tax. See BEPS and Pillar Two.

What is transfer pricing?

The meaning of transfer pricing is narrow and specific: it is how related companies in a group price what they sell each other — goods, services, financing, the use of intellectual property. Tax law requires those prices to be what independent parties would have agreed, the arm's length principle, so profit is not simply moved to a lower-taxed country. Canada tests it under s.247, the US under s.482, India under s.92, and each expects documentation prepared contemporaneously. See transfer pricing documentation.

What is an advance pricing arrangement?

An agreement with a tax authority, in advance, on how a category of intercompany transactions will be priced for a set number of years. Unilateral arrangements bind one country; bilateral or multilateral ones bind both sides of the transaction and are what actually removes the risk of an adjustment in one country without relief in the other. They take real time and full disclosure, so they suit large recurring flows rather than one-off transactions. See our transfer pricing work.

What is the most common thing you find on a review?

An unclaimed foreign tax credit, a missed information return, and a treaty position taken without the disclosure the rules required. Usually all three.

Do you charge for the first meeting?

No. The helpline is open 24 hours a day and the first call is free, and if the conclusion is that there is no work to do we tell you that on the call.

15+ years of cross-border experience

A fixed fee for tp for small and mid-size groups

Tell us the situation and we quote in writing before any work starts. You approve the result before it is filed.

  • Offices in India, the USA, Canada and the UAE
  • Rated 5.0 out of 5 stars on Google
  • Fixed fees agreed before work starts

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068