{"id":1065,"date":"2026-02-17T00:35:32","date_gmt":"2026-02-17T00:35:32","guid":{"rendered":"https:\/\/dtarevitax.it\/?p=1065"},"modified":"2026-02-17T00:35:39","modified_gmt":"2026-02-17T00:35:39","slug":"audit-tp-come-prepararsi","status":"publish","type":"post","link":"https:\/\/dtarevitax.it\/en\/audit-tp-come-prepararsi\/","title":{"rendered":"Transfer Pricing Audit: How to Prepare"},"content":{"rendered":"
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Transfer Pricing Audit: How to Prepare<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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A transfer pricing audit tends to test\u2014often even before the financial results\u2014the overall robustness of a company\u2019s internal control framework: consistency between operations and documentation, data traceability, and the soundness of methodological choices. From this perspective, \u201cpreparing\u201d does not amount to an emergency response, but rather to an orderly process of review and alignment, which can also help strengthen the governance of intercompany transactions.<\/p>

Defining the scope and key areas of focus<\/strong><\/p>

An effective approach starts with reconstructing the scope of the relevant transactions: goods, services, intangibles, financing, guarantees, and any other dealings that may materially affect margins or cross-border flows. Setting priorities is essential: not all items carry the same risk profile, nor do they warrant the same level of scrutiny. A well-reasoned mapping exercise makes it possible to focus the analysis on the areas of greatest materiality and complexity.<\/p>

Checking alignment between substance and representation<\/strong><\/p>

During an audit, particular attention is often paid to the consistency between contractual arrangements, the functional analysis, and actual conduct (decision-making, assumption and management of risks, control over assets, and pricing processes). It is therefore advisable to confirm that the functions performed, responsibilities, and decision-making authority are depicted in a manner that faithfully reflects operational reality, and that any changes in the business model have been promptly captured in the transfer pricing documentation.<\/p>

Strengthening documentation: consistency, traceability, and updating<\/strong><\/p>

Documentation (Master File and Local File) is valuable not only for formal compliance purposes, but above all as technical support for transfer pricing positions. From an audit-readiness perspective, it is useful to ensure:<\/p>

  • consistency with the statutory financial statements, management reporting, and group information;<\/li>
  • traceability of data and reconciliations (from the figure back to the underlying documentation);<\/li>
  • updating of benchmarks, the comparability analysis, and key assumptions.\nClear and \u201creconstructible\u201d documentation shortens the time needed for discussions and reduces the risk that the focus shifts to purely procedural aspects.<\/li><\/ul>

    Assessing the robustness of results through preventive testing<\/strong><\/p>

    Beyond methodological accuracy, attention may also focus on the consistency of results over time. It is therefore useful to implement periodic checks: outcome testing, sensitivity analyses on key drivers (volumes, costs, allocations, rates), and an assessment of variances against the policy. Where deviations arise, an orderly approach (adjustments, explanatory notes, policy revisions) helps keep the framework consistent and defensible.<\/p>

    Preparing supporting evidence and governing the audit engagement<\/strong><\/p>

    Preparation also includes the ability to retrieve supporting evidence quickly: contracts, policies, calculations, benchmark support, functional org charts, decision memos, and process documentation. In parallel, it is advisable to define internal roles and responsibilities (tax, finance, business) and a request-management workflow, in order to ensure responses are consistent, controlled, and aligned.<\/p>

    In conclusion, preparing for a transfer pricing audit means putting in place a set of controls that make transfer pricing a well-governed area: not merely updated documents, but a system in which data, operations, and the underlying technical rationale are aligned. It is this overall consistency that ultimately determines the strength of the defensive position.<\/p>

    Daniele Di Teodoro<\/strong>
    managing partner<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Audit TP: come prepararsi Un audit in materia di Transfer Pricing tende a mettere alla prova, prima ancora dei risultati […]<\/p>","protected":false},"author":1,"featured_media":1066,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[89,13],"class_list":["post-1065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transfer-pricing","tag-audit","tag-transfer-pricing"],"yoast_head":"\nAudit TP: come prepararsi - Di Teodoro e Associati<\/title>\n<meta name=\"description\" content=\"Prepare for a Transfer Pricing audit with a structured approach: define scope and risks, align substance and documentation, strengthen Master\/Local File, and run preventive tests to support a defensible TP position.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dtarevitax.it\/en\/audit-tp-come-prepararsi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit TP: come prepararsi - Di Teodoro e Associati\" \/>\n<meta property=\"og:description\" content=\"Prepare for a Transfer Pricing audit with a structured approach: define scope and risks, align substance and documentation, strengthen Master\/Local File, and run preventive tests to support a defensible TP position.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dtarevitax.it\/en\/audit-tp-come-prepararsi\/\" \/>\n<meta property=\"og:site_name\" content=\"Di Teodoro e Associati\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-17T00:35:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-17T00:35:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-17-feb-2026-01_10_52-1024x683.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"DTA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DTA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/dtarevitax.it\/audit-tp-come-prepararsi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/dtarevitax.it\/audit-tp-come-prepararsi\/\"},\"author\":{\"name\":\"DTA\",\"@id\":\"https:\/\/dtarevitax.it\/#\/schema\/person\/6cb201eed310167a948929ca603c4a3b\"},\"headline\":\"Audit TP: come prepararsi\",\"datePublished\":\"2026-02-17T00:35:32+00:00\",\"dateModified\":\"2026-02-17T00:35:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/dtarevitax.it\/audit-tp-come-prepararsi\/\"},\"wordCount\":488,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/dtarevitax.it\/audit-tp-come-prepararsi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-17-feb-2026-01_10_52.png\",\"keywords\":[\"audit\",\"Transfer Pricing\"],\"articleSection\":[\"Transfer Pricing\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/dtarevitax.it\/audit-tp-come-prepararsi\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dtarevitax.it\/audit-tp-come-prepararsi\/\",\"url\":\"https:\/\/dtarevitax.it\/audit-tp-come-prepararsi\/\",\"name\":\"Audit TP: come prepararsi - 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