Operating a global share plan comes with significant costs, and recharge policies are a key tool for allocating these expenses to employing subsidiaries. An effective recharge policy requires careful consideration of commercial, accounting, and tax factors, including transfer pricing rules. This session will unpack how these elements interact, why transfer pricing is critical, and the practical steps needed to design and manage a compliant and effective recharge policy that supports sustainable global share plan operations.

KEY LEARNINGS:

• How commercial, accounting, and tax considerations shape an effective recharge policy. 
• Why transfer pricing rules are central to the design and operation of global share plan recharge arrangements. 
• Practical insights for managing recharge policies to balance compliance with operational efficiency.