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      KPMG in India is adopting AI enabled automation to assist in intragroup service substantiation, improving consistency while reducing manual effort and compliance risks.

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      The challenge

      Multinational groups are required to substantiate the need–benefit test for intragroup services by demonstrating that services were necessary, actually rendered, and beneficial. However, this requires professionals to:

      Review extensive inter company emails and supporting documentation

      Manually extract relevant details such as service descriptions, deliverables, and benefits

      Draft consistent and audit ready summaries

      Ensure documentation can withstand scrutiny from tax authorities across jurisdictions

      This process is typically manual, time intensive, and repetitive - creating challenges for tax and finance teams managing large volumes of data supporting documentation.

      The opportunity

      KPMG in India has reimagined the entire IGS evidence review process using GenAI, enabling faster, sharper, and more reliable documentation. Our AI enabled approach supports end to end assistance by

      • Summarising large volumes of backup documentation quickly and accurately
      • Extracting key information from unstructured email trails
      • Clearly articulating service descriptions, benefits derived, and need–benefit rationale
      • Preparing documentation aligned with the expectations of tax authorities
      • Enhancing efficiencies in IGS compliance

      The outcome

      AI powered augmentation has helped achieve:

      Faster and more consistent need–benefit test documentation

      Clear, evidence backed narratives ready for assessments and audits

      Stronger defence when substantiating intragroup service charges

      Enhanced compliance governance and proactive audit preparedness

      Key Contact

      Rahul Kashikar
      Rahul Kashikar

      Partner, Head - Tax Technology and Transformation I Partner - Corporate International Tax

      KPMG in India