The main objective of the transfer pricing audit is to reduce tax risks and optimize business processes.
The transfer pricing audit is addressed to entities who are required to prepare tax documentation and entities who do not have such an obligation – since tax penalties related to non-market price (surcharge at the rate of 10%) concern both these groups.
The services we provide include:
identification of related party transactions;
identification of documentary obligations;
verification of transfer pricing documentation in terms of compliance with legal requirements;
analysis of transactions carried out with related entities (in particular price analysis);
tax risks analysis and non-compliances identification;
identification of transactions excluded from documentary obligations;
identification of transactions subject to safe harbours regime (eg low value adding services);
recommendations and guidelines preparation;
implementation of TP-adjustment mechanism.
The audit may cover any period of time. The results are provided in the form of a report, the scope of which may vary depending on your needs.