And even when intercompany agreements are concluded, they are often poorly formulated, obsolete and do not reflect the economic reality of the controlled transactions. The absence of (quality) intercompany agreements can pose a risk for a variety of reasons. Here are the three most important: Learn how software tools can help you manage the transfer pricing lifecycle and provide consistent transparency, control, and documentation across your enterprise. The content of intercompany agreements depends largely on the nature of the controlled transaction and the legal systems in which the controlled transaction(s) takes place. .