Transfer Pricing

Many international and domestic transactions are effected between affiliates. In order to increase client awareness and enable them to handle transfer prices and in order to adjust source materials to Polish tax law documentation requirements, we render advisory services such as:

• business analyses focused on identification and determination of main risk areas;
• preparation of documentation required under the CIT Act and preparation of transaction supporting documentation, such as agreements, written procedures, invoices; 
• review of the existing source documentation, in particular agreements, internal procedures, studies, invoices;
• advice in selecting an appropriate method of price determination;
• assistance in the course of tax audits and appellate or court proceedings; 
• preparation of economic analyses and studies; 
• assistance in negotiations with the Finance Ministry and preparation of advance pricing arrangements.