Budget Overview 2025

As one of the world’s largest accounting and consulting networks, BDO helps a diverse range of clients with a diverse range of needs. This is especially true of our Advisory Practice, which provides transaction, risk, and executive services to clients navigating an exceptional range of challenges, changes, and opportunities. Our professionals are drawn from a variety of multidisciplinary backgrounds, allowing us to deliver insightful, innovative solutions – no matter the challenge, no matter the need.

Why Sri Lanka for Digital Services? Sri Lanka’s IT sector is renowned for providing cutting-edge ICT breakthroughs that power worldwide financial markets, telecommunications, and transportation networks in Europe, USA and the United Kingdom. The country's fourth-largest export is ICT services. With approximately 300 firms, the Sri Lankan ICT sector caters to a wide range of industry sectors. Communication, Apparel and Textiles, Banking, Financial Services and Insurance, Healthcare, Manufacturing, Media, Retailing, Transportation, Travel and Leisure, and a variety of other industries are among them. Sri Lanka's performance in ICT exports is evidenced by a steady increase in yearly figures. With a workforce of over 145,000, this sector's export income increased from US$ 166 million in 2006 to US$ 968 million in 2017. Has had a major influence on the expansion of the Sri Lankan economy, with over 90% value addition and high-paying jobs. Sri Lanka's ICT industry is one of the most profitable businesses to date, thanks to a highly qualified labor pool and cost-effective operating ability (low-cost real estate, salary scale, and lifestyle). Sri Lanka will become known for yet another interesting and noticeable aspect in the future: it will be Asia's preferred ICT Centre of Excellence. Qualified IT human capital in the country Top 20 Emerging Cities by Global Services Magazine Currently estimated to be USD 1.2 billion with over 80,000 employees engaged in the industry Sri Lanka’s knowledge services industry is the fifth largest export earner for Sri Lanka in 2018 Sri Lanka has won the ‘Outsourcing Destination of the Year’ accolade awarded by the National Outsourcing Association UK successively in 2013 and 2014 Sri Lanka is ranked among the Top 15 Global Outsourcing destinations by AT Kearney Emerging as a global destination of choice for knowledge solutions   Our IT Service offerings and Products to the World Due to lower cost of living index in the country when compared to first world countries, charge out rates of professionals in every field are much lower than most of the first world and even developing countries. BDO firms from other territories can be benefitted from this labour arbitrage by outsourcing:  1) App developments, 2) program management and 3) managed IT services to Sri Lanka. Further BDO Sri Lanka has obtained brand rights and implementation partnerships of third-party cost-effective IT products that had been already developed and implemented especially in the banking and finance sector.   1. App Developments We have a team of Software Architects with experience in front end and back end technologies, Quality Assurance Professionals, Business Analysts with industry experience, IT/Infrastructure Services and DevOps and Change Management Experts who could provide valuable inputs to required App developments.   Our Digital Profiles and Competencies a. Tech Leads, Senior Software Engineers / Software Engineers Well experienced professionals with diverse skills, with exposure to business domains such as FinTech, retail business, construction and others, available to work on outsourced, offshore basis. The technology stack used by these experts is summarized below: Languages: C, Java, NodeJs Frameworks: .net, .net Core Front end: Java script, Angular, ReactJS, KnockoutJS, Jquery, CSS, HTML5, WPF Databases: MSSQL, Cosmos, EF Core, ADO.Net Mobile platforms: Kotlin, Objective C, Flutter, React Native, Java Azure cloud: App service, Functions, Storage,  Container service DevOps: GIT, TFS,CI,CD, ARM templates, Docker, Azure, Kubernetes   b. Software Architects (Back-End technologies) Seasoned software professionals with over 12 years of experience in widespread technical exposure working with international customers in the USA, EMEA, UK. They are also experienced in various business domains including FinTech. These individuals have expertise in formulating companies’ strategies for using technological resources, ensuring technologies are used efficiently, profitably, and securely, and evaluating and implementing new systems and infrastructure for company. Tech stack: Java, AppServers (JBoss EAP, Wildfly, Websphere, Glassfish), Web Servers (Jetty, Tomcat, Undertow), Web Frameworks (Dropwizard, Springboot, Quarkus, Helidon), Akka, Socket Frameworks (Mina, Netty), React, React Native, Docker, AWS, Database (MySQL, Oracle, MongoDB)   c. Software Architects (Front-End Technologies) Seasoned software professionals with 15+ years of experience in building enterprise software solutions with web technologies. They have exposure in working with international customers across USA, EMEA, and India. Experience and sound knowledge in implementing solutions for healthcare, apparel, Fin-Tech solutions (Capital Markets, Banking) and travel tourism sectors. Expertise in building secure software solutions: Secure cording, security verification with Open Web Application Security Project (OWASP) tools, also security certification of solution, collaboration with Rapid7 (www.rapid7.com) services. Formulate strategies for using technological resources, ensuring technologies are used efficiently, profitably, and securely, and evaluating and implementing new systems and infrastructure for companies. Tech Stack: Web and Mobile Technologies: Java J2SE, PHP, Node JS, Apache MQ, MySQL DB, Mirth Connect, MongoDB, ASP.NET Web Forms, MVC & SPA, HTML5 + Java Scripts, Angular JS, Kendo UI, WCF, Web API, Entity Framework, .NET WPF/WinForms, IONIC framework, MS SQL SSRS, SSIS. Web Services: .Net WCF, Web API, Google Firebase Middleware: IIS, MSMQ, Active MQ, Mirth Connect   d. Software Engineering Experienced software engineering professionals from engineer to senor tech lead level up to 15+ years of experience on a wide spectrum of domains including FinTech. Tech stack: Java, Springboot, JavaScript (NodeJS, TypeScript), Docker, Selenium (Test Automation), Micro Service Architecture, REST WebServices, AWS, Database (MySQL, Oracle, MongoDB), Version Control (GIT)   e. Project Management Professionals Very experienced and certified project managers and scrum practitioners with international exposure.   f. Business Analysts Highly experienced business analysts from 1 to 10 years of experience in wide range of business domains such as FinTech (Capital Markets, Banking, Supply Chain), eCommerce, NFT.   g. QA Professionals Highly experienced Quality Assurance professionals from 1 to 15 years of experience range on both automated QA testing and manual testing. Specialized in organizing and setting up QA practice in the organization. The Tech stack used by these professionals is as follows: Selenium, Java, JavaScript, SQL, JMeter. Tech stack: Selenium, Java, Javascript, sql, Tools (TestComplete, JMeter, Cucumber), JBehave & JGiven for Behavior Driven Development-BDD   h. IT/Infrastructure Services and DevOps Experienced IT professionals with various level of experience from engineers to IT Manager with international exposure. AWS/Cloud Specialists (Fargate, EC2, Lambda, RDS), CI/CD Tools (Jenkins, Circle CI, Bamboo, Test Link, SonarQube, Chef) Cloud Formation, Terra Form, Linux Administration, Scripting (Python, Shell, bash), Version Control (GIT, bitbucket)   Service Operation and continual service improvement. ISO/IEC 27001 Information security management principles. Domain Knowledge in Capital Markets, Stock Exchange, and social media marketing.   2. Program Management  Program managers at BDO Sr Lanka have experience overseeing projects of varying scopes across multiple industries. We understand the questions that need to be asked, and guide clients on the real-world challenges of scope, cost, and timing. On all engagements, the expectation is for our professionals to adapt to the needs of the client, not the other way around.   3. Managed IT Solutions  BDO Digital’s Managed IT Services team is comprised of specialists in cloud/on-site/hybrid environments, data analytics, application development, security, user-enablement, and more, who work to understand business goals, and then develop tech-enabled strategies to meet them. We minimize disruption to business operations and end-user processes, and strive to future-proof IT services, helping to both mitigate risk and optimize efficiency, agility, productivity, and security. a. Managed service desk Your business cannot function without your critical IT systems. Get the consistent and reliable support your business needs with BDO Digital's Service Desk. Prevent costly downtime with 24x7x365 IT support coverage, access a wide array of proven experts and let BDO Digital give you piece of mind while your internal IT team focuses on driving strategy and innovation.   b. Managed security services For organizations in both the public and private sectors, cybersecurity is more important than ever before. Many companies are choosing to invest in outsourcing their required information security services to a highly qualified Managed Security Services Provider (MSSP), which offers a high level of security, substantial cost savings, and the freedom to concentrate on growing their business.   c. Managed DBA Many mid-market companies don’t need or can’t justify the expense of a full-time SQL DBA—that’s why BDO Digital offers a virtual DBA solution to complement your internal IT team’s need for SQL expertise to help improve processing and implement best practices for your SQLdatabases.   4. Our Products  BDO Sri Lanka has the brand rights and also implementation partnerships for following products that had been developed by third party companies in Sri Lanka. a. Core Banking Solution A comprehensive, all-inclusive software solution built to empower small to more complex microfinance institutions, development banks, credit unions, savings banks and commercial banks. Designed and developed by industry specialists using current technologies and adhering to accepted security standards. This solution offers a user organization the opportunity to create new distribution channels and innovative products, with cost effective service delivery. This is available on cloud as a SaaS solution and may be implemented on both on-premises and on cloud. This solution is designed to help Banks and Finance Institutions at various stages in their business journey to adopt technological solutions that will significantly boost their capabilities to meet customer expectations while managing increasingly complex regulatory and compliance requirements. This was conceptualized as a solution to meet the growing needs of the digital customer.   Download   b. Field Agent Mobile App The Field Agent mobile application, enables officers of banking and finance institutions to reach out to customers at their locations and carry out activities such as customer on-boarding, account creation, loan disbursements, collections, deposit taking and balance enquiry. This has been built with highest security standards and offers online and offline transaction capabilities. The app is unparalleled with the extent of features available to empower a field agent / officer.   c. Neo Banking and Wallet Solution This Neo Banking application has been designed for the next generation of banking. This app provides a user the ability to connect to a bank to carry out most of their transactional needs without having to visit a physical bank / branch. This solution also enables a financial institution to reach out to the under-banked and unbanked masses, and also people in urban areas who would prefer the convenience of online banking. The design and the development of the solution greatly simplifies the banking experience of the user while offering versatile functionality. Salient features of the app include, Ability to maintain any type of bank account: Savings, Current, Term accounts, Loan accounts, Wallet accounts. Fast account opening facility Digital wallet and instant payments Various methods for calculation of credit interest / debit interest and also for interest capitalization. Payment facility with QR code Card management Cross currency transactions Budgeting for spending Facility to hold different wallet accounts in multiple currencies Instant fund transfers Agent management facility Merchant management facility Embedded general ledger (in line with our one solution strategy) Web and mobile app for agents and merchants Ability to maintain and execute merchant transactions Best-of-class security features Live chat feature (so that users would have instant access to ‘in-app’ support whenever they need Artificial Intelligence alerts   d. Money Remittance solution This is a process-driven solution to automate the operations of a money remittance business, with a unique blend of technology and processes. Among diverse use cases supported, this solution offers expatriate employees a facility to transfer money to their home country. This could also be used as a platform for domestic payments by people, businesses and governments. The solution provides facilities for a money remittance organization to manage relationships with multiple money remittance services, exchange companies, banks, payout partners and franchises and customers. This solution also enables regulatory compliance, offering features such as KYC and AML.   e. Gold Loans Solution A comprehensive solution to facilitate the operations of an organization in Gold Loan (pawning) business. This comprehensive solution automates mundane business operations while providing deep business insights, and statistical / analytical reports. Salient features of this solution include the following: Loan creation, renewal, redemption Recoveries Auctions Reports, enquiries, dashboards Alerts and notifications Administration functions including customer and user management Interface with the organization’s General Ledger Stringent security and controls     f. Order Management Solution This helps retail organization to plan and manage the flow of products from suppliers to shelf. It supports all functions of a modern-day retail operation. Such features include: Warehouse replenishment from suppliers for flows such as cross docking, pick-by-line, and conventional stocking. Store (outlet) replenishment from a warehouse and direct suppliers, including the following features: One touch replenishment from delivery straight to shelf Tracking tools that identify changes in customer demand and trigger rapid responses Planning tools that eliminate manual intervention when raising orders Daily forecasting of sales and demand Management by exception and the ability to identify problems easily Dynamic safety stock calculations that reflect the characteristics of products Ordering features that help minimize stockholding without impacting service levels Promotions management New line launches Seasonal planning Performance and exception reporting   g. Workflow Management Solution This is a comprehensive tool that enables people and processes to operate in a smooth logical flow. This product could work alongside and add value to third-party solutions such as core banking systems and ERP solutions. An example use case is the automation of the flow among all stages of a lending process, from loan application creation to fund disbursement. This solution addresses the growing demand for rationalization of interactions among people and processes.   h. Truck booking and Fleet Management solution This is a truck booking and fleet management solution that facilitates interactions and transactions among trucking service providers, their clients and truck owners. Conceptualized by industry professionals and developed by software experts, the solution provides unparalleled logistics support to businesses. This innovative platform delivers greater opportunities, productivity, transparency, safety and flexibility to its users. Also this solution includes a tariff template which ensures 99.9% accuracy in cost calculations. This feature has been developed after considerable research on the relationships among the factors of distance, vehicle category and fuel consumption.   i. Taxi Booking Solution An integrated ride-hailing software solution that facilitates real-time interactions between a customer and a taxi management company and also between drivers and the company. This comprehensive taxi booking solution includes a driver app, a passenger app and a comprehensive administration portal. The solution allows maintenance of relevant information pertaining to drivers, vehicles, and passengers. The solution is available for both on-premises and cloud deployment and is currently available for Android and iOS platforms. This flexible application that provides a customer a convenient and hassle-free experience and the ability to make travel plans on-demand or on pre-scheduled basis.

BDO has one of the most successful, experienced and innovative forensic and dispute advisory practices in Sri Lanka. Our forensic and dispute advisory team includes lead practitioners in dispute resolution, professional negligence, fraud and anti-corruption, forensic technology and valuation. We provide a variety of services to organizations and their stakeholders. Our suite of services includes forensic analyses of books and records, computer forensics and data analytics. Our professionals’ posses sound technical and industry specific experiences in various sectors and industries. We are geared to respond quickly and proactively in situations which need to be flagged to the organization. At BDO we maintain strict confidentiality of our clients’ information to safeguard the assets and reputation of our clients. Resolving the disputes is done with minimum disruption to the business and we also provide recommendations on how to implement effective controls to minimize the risk of recurrence. The BDO approach is designed to capture facts and analyse issues efficiently and to report on such matters with supporting evidence to assist the organization in any regulatory or judicial scrutiny. The services we provide include; Services focused on disclosure of accounting frauds, misappropriation and similar illegal situation or behavior inside the accounting unit Verification and prevention of security incidents Revision of internal control mechanisms against frauds Revision of loyalty of employees and observance of companies ethics programs Our specialist services include; Expert witness and dispute advisory Commercial dispute Matrimonial dispute Insurance claims Fraud investigations Asset investigations and tracing Financial services disputes Forensic technology

Safeguarding your most valuable data. The most secure organizations are the ones that know their weakest link.   BDO’s dedicated professionals provide our clients with a range of IT infrastructure, security, and audit services to contain risk, minimize cyber threats, comply with complex government regulations and help the company run more efficiently. We value our client relationships and take pride in helping them tackle their biggest challenges – whether they’re expected or unexpected and help the company run more efficiently.   Our professionals draw on extensive global resources and experience serving a wide variety of industries. While each of our approaches is tailored to meet a client’s individual needs, all our services are characterized by close partner involvement and support – from the beginning of a project to the very end.

The BDO Risk Advisory team is equipped to provide a comprehensive range of IT, audit, and business risk management services to public and private companies across any industry. The volatility of the business environment is marked by new regulations and changing landscapes where fraud prevention and risk management becomes crucial to any business. Our RAS team will design and implement comprehensive programmes to evaluate existing policies, procedures and controls to highlight any compliance loopholes that might not have come to light. Our professionals are qualified as CA, CIMA, CIA and CISA members and have worked on diverse projects with wide experience to provide our clients with both time tested and innovative solutions, delivered with minimum disruption to their day to day operations. The BDO global RAS network offers you the flexibility, knowledge, closeness and personal service of a local firm, together with the capabilities, network and strength of a large-scale, global network.  

BDO Consulting provides independent monitor services to ensure that organizations are in compliance with laws, regulations, consent judgments, and/or settlement agreements. Our professionals conduct independent review on transactions and provide independent review reports to ensure that the transactions meets the relevant regulatory criteria.

Our team of professionals are focused on providing you with advice on aligning your business with strategic goals and structuring business transitions to optimize value creation to the stakeholders. Our Services Valuation Services Transaction Advisory Services Strategic & Business Advisory Services Business Restructuring

Every business faces a financial reporting or accounting issue at some point when preparing their financial reports. In these situations, expert advice underpinned by an in-depth understanding of International Financial Reporting Standards (IFRS) is crucial. BDO Partners’ specialist advisors are experts in interpreting IFRS requirements. We can advise you on the application of accounting standards and help to resolve more complex accounting problems. With BDO’s financial reporting advisory services, you can access:   Impact assessment on adoption of new standards Accounting opinions on the application of IFRS Draft disclosures Training on specific accounting matters Technical presentations of accounting standards Our technical experts invest heavily in remaining up to date with the application of accounting standards, allowing us to go beyond simply providing financial reporting advisory services. Our team also: Write articles on critical financial reporting changes and relevant issues Supply comments to regulatory bodies Provide industry representation Make representations to industry bodies

 The owners of businesses, whether they be institutions, private equity firms, or individuals expect an audit that is robust, of high quality and which delivers value. We understand the precise needs of investors will vary, as will the sectors and markets companies work in, and consequently the risks they face. That’s why each audit we undertake is developed, planned and carried out uniquely for each client. We understand the entrepreneurial mind-set behind business success-that’s why we are a leading firm on Sri Lankan market-but we are ourselves global, with our network firms located in more than 150 countries and with deep skills in our chosen business sectors. Our size (with global revenues exceeding $7billion) enables us to invest in the best people, and increasingly in the latest technology, to provide real excellence of service.  

Achieving ongoing business growth hinges on understanding what’s providing operational strength and what’s detracting from the ultimate goal. Applying our auditing know-how, our BDO Partners audit teams can help you identify these fundamental issues through a range of non-statutory and special purpose audits. Using intelligence gained through these audits, BDO Partners develops client-specific management strategies that include key focus areas and measures for success.

Our Expertise Our highly competent and dedicated team has over 10 years of experience in providing confidential, cost effective and efficient payroll services to companies with local and expatriate staff and we are committed to deliver a first class service. This commitment is strengthened by our quality assurance measures which are of primary importance to us as a part of a BDO regulated professional service team. Our Services Our comprehensive payroll services including Processing of payrolls and maintaining long term records/back – ups Calculation and remittance of statutory, voluntary payments Staff gratuity payments and annual provision Electronic transfer of salary payment Filling of statutory returns Reports for in-house accounting Benefits Your payroll is managed in the most cost effective way Our payroll services act as your own payroll department Services are tailor-made to suit your requirements We protect the identity of the client We ensure accuracy and reliability, and accept total accountability All your statutory obligations including EPF, ETF, PAYE Tax and stamp duty are attended by us The security of all payroll data is assured with our records and backup arrangements  Your staff salaries and payroll data is assured with our records and backup arrangements Your staff salaries and payroll data is assured with our records and backup arrangements Absolute confidentiality of all payroll information is maintained

The corporate and legal team at BDO to geared to provide a wide range of services. Our team of experts are knowledgeable on company law, BOI law, labour law, exchange control regulations and other statutory requirements that impact your business today. The BDO team is ready to assist you in complying with cumbersome legal and statutory obligations when doing business in Sri Lanka. Our Services Statutory Compliance Company formation Branch registration and compliance services Maintaining statutory registers Preparing resolutions & extracts Managing share transfer/ allotments/ buyback Managing bonus/ right issues Annual compliance services including preparing & filing annual returns Convening and handling board/ shareholders’ meetings Attending to formalities for the fulfillment of requirements laid down in the Companies Act Providing a registered office for companies for statutory registrations Facilitating company meetings Custody of the company seal Other Services Company dissolution and liquidation Company mergers and amalgamations Foreign direct investment advisory services and establishment of board of investment of Sri Lanka (BOI) approved entities Advisory services on exchange control regulations of Sri Lanka Advisory services on commercial and labour issues Capitalization, repatriation of capital / dividends Domestic and international trademark registration services

Taxation is the price that we pay for the country that we want. However, in complying with tax laws, a taxpayer is required to have special knowledge about the law and where the law is silent he is then required to exercise judgment. At BDO tax, this is what we do. This is what we know. Our services are not limited to preparing tax Returns and meeting deadlines. At BDO Tax we are always thinking of new ways to minimize the tax burden of our clients through effective tax planning and compliance. Our objective is to align the tax costs in such a way to help our clients to meet their financial goals within the framework of the law. We can assist you to compute your tax liability based on prevailing laws and apply these provisions of the law to your best advantage. We constantly update our people on the changes that are made in revenue laws and pay close attention to how these changes can help our clients. BDO Tax team is involved in computing taxes for a numerous clients across many industry sectors and we work with multinational corporations, companies, associations and individuals to optimize their tax costs. The services we provide include; Direct tax compliance Corporate direct tax compliance Non corporate direct tax compliance Individual direct tax compliance Indirect tax compliance

Tax has an impact on everything you do from incorporating a company to liquidating a company and everything in between. Therefore, in order to avoid any surprises on the way, it is best to be forewarned. Our team of professionals have vast experience across industry sectors to give you a heads up on what to expect. From transaction structuring, to amalgamations to even cross border transactions, we can tell you what you need to know when it comes to taxation. We pride ourselves on being accessible to our clients, responsive to their needs and being transparent in dealing with them. The services we provide include;   Review of transaction for tax optimization and applicable tax relief Group tax efficiency review Tax planning and advice on : Corporate restructuring Tax efficient business financing Tax efficient treasury and cash management Capital allowance and expenditure decisions

Employed individual taxpayers are contributing almost 10% of the income tax revenues to the government as per the statistics for the past year. This reflects that individuals are contributing a significant part of their employment income as income taxes. The income tax laws provide that all employed individuals must pay income tax in Sri Lanka irrespective of whether such employee is a citizen of Sri Lanka or from outside Sri Lanka. The law requires the taxpayer to be familiar with a myriad of exemptions and deductions which are applicable to individuals on their employment income. At BDO we strive to keep abreast with all the latest developments in tax laws to better advise our clients on the best alternative when managing their tax liabilities. Structuring certain transactions with your employer in the best possible way will not only help you to mitigate your tax liability but also provide ease in managing your tax file with the revenue authorities. The services we provide include; Efficient structuring of employee remuneration and benefits in kind Advice on structure and contracts for cross border employments Registration with tax authorities & employee share option schemes  

Sri Lanka has in the recent past become a hot spot for foreign investment. With the end of the civil war the country has improved infrastructure facilities, it has a stable government and a growing economy on its way to becoming a middle income country. Here is where you have to be. Are you thinking of investing in the paradise isle? Our people are ready to tell you how you can make the best deal. Our tax team will provide you a comprehensive insight to the tax landscape and other statutory and regulatory obligations need to fulfilled when doing business in Sri Lanka. At BDO, we understand your business and make it our business to introduce to you to the technical and practical issues that you will face when investing in business in Sri Lanka. The services provided are;   Advice on setting up of operations in Sri Lanka and application for licenses/approvals Advice on selection of appropriate tax incentives Advice on preparation and submission of incentive applications to the relevant authorities for approval Tax review of holding structures for investment Tax advice and planning for mergers and acquisition, joint venture, IPO and cross boarder investment Tax due diligence for mergers and acquisitions

The Transfer Pricing regulations govern transactions between associated undertakings and require all transactions between such undertakings to be concluded at an Arm’s length price. Transfer Pricing regulations are contained in two Gazette Notifications covering various pricing methodologies, criteria for identifying Associated Undertakings, Documentation requirements, Advanced Pricing Arrangements, Director’s Disclosures. Our people have put together a step by step approach for your company to deal with implementing and complying with Transfer Pricing regulations. Our methodologies will mainly address the following aspects in Transfer pricing.   Identifying “Associated Undertakings” and the “Arm’s length price” Preparing documentation Preparing transfer pricing policy statement Reporting requirements We have a multi-disciplinary team which will be able to identify and address any tax pitfalls and opportunities to meet your commercial and operational needs. We are not restricted by a product-driven or formula driven approach. We provide bespoke advise which suits your business Our experience is that an unprepared taxpayer is in danger of letting the tax authority dictate the terms and could lead to an unfavorable tax adjustment. We will assist the client with enquiries from tax authorities. We pride ourselves on being accessible to our clients, responsive to their needs, and being transparent in dealing with them. BDO contributes to a range of forums and consultations on transfer pricing to ensure that it is in the forefront of the industry and is able to shape the consensus view of the direction it should take and what forms good practice. BDO is the fifth largest accountancy network in the world providing global reach and strength in depth. Being part of one of the largest accounting networks in the world, we have access to a large knowledge base which we can draw from to tell you what the deal breakers might be. The services we provide include;   Operating structure review and functional analyses Transfer pricing documentation and planning