It should be ensured that intercompany agreements correspond to reality, respect transfer pricing documentation and comply with market standards. In other cases, the parties may enter into a transaction orally “on a handshake” with the intention of entering into a written agreement at a later date. Years ago, one of my clients had to lend $1 million. To my surprise, a benevolent lender transferred the money to the customer without having any credit securities, but with the expectation of getting a loan note later. However, there are fundamental requirements that must be included in any intercompany contract: the ideal position is of course to conclude the appropriate intercompany agreement in advance, as with any trade agreement. .