
Transfer pricing services
Moore Mongolia provides professional transfer pricing services to help multinational groups and related-party businesses comply with Mongolian transfer pricing regulations and international tax requirements.
Transfer pricing has become an increasingly important area for businesses operating across borders or engaging in related-party transactions. Regulatory expectations surrounding transfer pricing documentation, reporting, and compliance continue to evolve both locally and internationally. Our experienced transfer pricing professionals assist clients in managing transfer pricing risks, maintaining compliance, and developing practical and commercially sustainable transfer pricing solutions.
We provide tailored support based on the nature of your business operations, industry practices, and group structure, helping organizations align their transfer pricing policies with applicable tax regulations and international best practices.
Our transfer pricing services include:
Transfer Pricing Advisory and Policy Development
We assist businesses in developing, reviewing, and optimizing transfer pricing policies to ensure that related-party transactions are structured in a commercially reasonable and compliant manner.
Transfer Pricing Reporting Services
We support clients in preparing transfer pricing documentation and reports required under Mongolian tax regulations, including:
- Transaction Report (TP Report – 01)
- Local File (TP Report – 02)
- Master File (TP Report – 03)
- Country-by-Country Reporting (TP Report – 04)
Transfer Pricing Benchmarking Studies
We perform benchmarking studies and comparability analyses to help businesses support the arm’s length nature of related-party transactions and strengthen the defensibility of transfer pricing positions.
Local File Training
Drawing upon our international and local tax expertise, our transfer pricing team has developed Mongolia’s first and one of the most comprehensive online Local File training programs in the Mongolian language. The training is designed to provide practical guidance on Local File preparation requirements, documentation approaches, and transfer pricing compliance practices.









