Understanding of business model, strategy & policy of the group, inter-company agreements, understanding the different parts of a transaction, value chain of a transaction, doing interviews with the functional teams, understanding roles and responsibilities of each party involved in a transaction, finding out similar comparable entities for arriving at arm's length pricing.

1. Interview time with functional heads and team members, as required of all verticals 2. Inter-company agreements, policies, arrangements etc. 3. Group management strategy, policies, objectives 4. Financial details incl. Trial Balance, audited Financial Statements, tax computation, tax litigation history, open issues.