Many multinationals face documentation backlogs, inconsistent positions across entities, and practical difficulties in implementing policies that look robust on paper but are difficult to apply in reality.

📢 In this episode, host Adriaan van der Heijden is joined by:
🔹 Mariia Aspidova – Group Tax Director at Expondo

Together, they discuss:
✅ Why transfer pricing backlogs are still common when stepping into a multinational environment.
✅ How to assess and rebuild documentation based on real operational substance.
✅ The importance of consistency across jurisdictions and documentation sets.
✅ How to design transfer pricing policies that can actually be implemented.
✅ What audit readiness requires beyond local files and benchmark studies.

• 00:00: Introduction & Guest Background
• 00:55: TP backlogs when joining a multinational
• 01:58: Advice to advisors: go beyond the TP policy
• 03:55: How to approach a TP documentation backlog
• 06:50: Consistency across TP documentation (local files)
• 09:41: Moving from legacy TP policy to a robust framework
• 12:11: Dealing with inconsistent TP policies over time
• 15:24: From policy to implementation: bridging the gap in practice
• 18:05: Stakeholder management in transfer pricing
• 20:03: What really matters in audits
• 22:30: Transfer pricing in M&A: from late involvement to early impact
• 25:02: Summary & Key takeaways

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