Documentation is required for pricing of goods and services for connected parties e.g partners,blood relatives,subsidiaries etc.
Some documentation required are as stated below.
1.Data and information for examination of connected parties’ pricing.
2.Analysis of  functions performed, risk taken and assets employed.
3.Analysis of comparability factors.
4.Forms and other items prescribed by the tax authority.

Disclaimer: Obi Azubuike is not by this publication acting as a professional advisers and therefore not liable to any  damage whatsoever for your acting or refraining to act based on  this publication. Consult your professional for advice.