Transfer prices

Transfer prices

The problem of tax consequences of improper transfer pricing policy has become particularly important after the entry into force of new provisions regulating the obligations of entrepreneurs in this respect, in particular introducing the requirement for the management board to submit a statement on the preparation of documentation.

Practice and efficiency in the first place

The services we offer related to transfer prices include:

  • determining taxpayers’ obligations under the new regulations on transfer prices,
  • analysis of tax risks related to transactions with related entities,
  • preparing and verifying documentation of transactions with related entities,
  • determining the market price level based on comparable market data (benchmarking),
  • reviews of transfer pricing,
  • the development of transfer pricing policy for capital groups,
  • advising on choosing the right method of pricing,
  • advising on tax and court proceedings regarding transfer pricing issues,
  • tax planning using transactions between related entities,
  • analysis of intangible intragroup services (e.g. trademark licenses, technologies, know-how),
  • analysis of the structure of the distribution of intra-group costs and assistance in creating documentation justifying the defence of expenditure on intra-group services as tax costs.

Variety of services in the field of transfer prices

The main goal of services related to transfer pricing is to ensure tax security of business operations between related entities.

Another goal is to use transfer pricing policy as an effective tax planning instrument, which can result in significant and quantifiable tax savings.