Transfer pricing : who will remember?

The author identifies some of the transfer pricing issues arising from the current global financial position and which may need to be recorded contemporaneously so that corporate memory is preserved. The article is not intended to provide an exhaustive list but by highlighting some points, it intends to make it possible for others to "join the dots" where relevant to their circumstances. This strategy can be both beneficial and protective of the effective tax rate incurred by the corporate survivors in the future.