The absence of (quality) intercompany agreements can pose a risk for a variety of reasons. These are the three most important: on the other hand, a third-party contract is the result of negotiations on the GTC by two independent companies that ensure their own interests. Normally, such an agreement is carefully developed and reviewed before being accepted by both companies. It is unlikely that either party will be able to unilaterally dictate the GTC of the agreement. The following example shows what can happen without a transfer pricing agreement: as with any agreement that governs a complex transaction, an Inter Company agreement should be designed or verified by a lawyer. .