> ## Documentation Index
> Fetch the complete documentation index at: https://docs.commenda.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Transfer pricing policies

> Create and manage transfer pricing policies for intercompany transactions.

A **transfer pricing policy** documents how a specific intercompany service is priced and the methodology used to ensure arm's length compliance.

## Viewing policies

Go to **Transfer Pricing** in the sidebar and click the **Policies** tab to see all your transfer pricing policies.

## Creating a policy

<Steps>
  <Step title="Click Add policy">
    Click the **Add policy** button.
  </Step>

  <Step title="Select the entities">
    Choose the **service provider** (the entity providing the service) and the **service recipient** (the entity receiving the service).
  </Step>

  <Step title="Describe the service">
    Document what service is being provided (e.g., management services, IT support, shared R\&D).
  </Step>

  <Step title="Set the pricing methodology">
    Define how the price is determined (cost plus, comparable uncontrolled price, transactional net margin, etc.).
  </Step>

  <Step title="Attach documentation">
    Upload supporting documents such as service agreements, invoices, and calculation workpapers.
  </Step>
</Steps>

## Policy details

Each policy tracks:

* **Service provider and recipient** — the two entities involved
* **Service description** — what is being provided
* **Pricing methodology** — how the transfer price is calculated
* **Transaction amounts** — the financial details of the intercompany transactions
* **Supporting documents** — agreements, calculations, and benchmarking studies