The arm's length principle applies from your very first cross-border intercompany transaction — what scales with group size is the formality of the evidence. Unlock each stage as you grow. Click any node for the why, the threshold, and the deliverable — and add what you need to your wishlist.
Must-have Nice-to-have (until a trigger converts it) Stage gate / thresholdHover a node to trace its prerequisites · click for detail & pricing
Accelerator: third-party scrutiny — financial audit, Series B+ due diligence, exit processes — unlocks Stage 2 deliverables years before any statutory threshold. For most scale-ups this, not the €50M line, is what converts nice-to-haves into must-haves.