tp.alptransfer pricing at arm's lengthDoe & Roe LLC

Engagements › Meridian Orchard Group › Overview

Meridian Orchard Group

Local Files and benchmarking for the Cyprus entities of a juice and preserves group with a German distributor and a Greek producer. Financial year 2025; partner Jane Doe, manager Marina Costa.

Where the sign-offs stand

WhatItemsReviewedVerifiedConfirmed
Obligations4321
Benchmarking2000
Financing1100
Agreements4210
Local File sections11000

The group

EntityCountryActivity
Meridian Orchard Holdings LtdCYHolding company and group management
Meridian Orchard Shared Services LtdCYFinance, IT and HR support to group companies
Meridian Orchard Treasury LtdCYGroup financing and cash management
Meridian Orchard Distribution LtdCYDistribution of juices and preserves in Cyprus and the region
Meridian Orchard Trading GmbHDEDistribution in Germany and Austria
Meridian Orchard Foods Hellas S.A.GRProduction of juices and preserves
Meridian Orchard Brands S.à r.l.LUOwns the group brands and licenses them

Controlled transactions, financial year 2025

TransactionFromToCategoryAmountMethod
Shared services to GermanyMeridian Orchard Shared Services LtdMeridian Orchard Trading GmbHServices€1,840,000Transactional net margin method, net cost plus
Shared services to GreeceMeridian Orchard Shared Services LtdMeridian Orchard Foods Hellas S.A.Services€920,000Transactional net margin method, net cost plus
Intra-group loan to GermanyMeridian Orchard Treasury LtdMeridian Orchard Trading GmbHFinancing€882,000Comparable uncontrolled price, interest rate
Purchase of juices and preservesMeridian Orchard Foods Hellas S.A.Meridian Orchard Distribution LtdGoods€6,300,000Transactional net margin method, operating margin
Brand licenceMeridian Orchard Brands S.à r.l.Meridian Orchard Distribution LtdRoyalties and licences€410,000Comparable uncontrolled price, royalty rate