Transfer pricing
We offer comprehensive support on transfer pricing issues. We advise from the planning stage of the transaction, to ensure that the terms and conditions adopted between related parties comply with the arm’s length principle. We can also help you to prepare transfer pricing documentation, comparative analyses (benchmarks) and to ensure your compliance with the obligation to report certain transfer pricing information to the tax authorities.
In recent years, Polish tax authorities have become increasingly active in investigating intra-group settlements, and the legal provisions governing this area are constantly changing, which creates new challenges for taxpayers.
TP Library
Transfer pricing knowledge base
We encourage you to download a free material, a collection of the most important explanations, interpretations, guidelines and legal acts in the field of transfer pricing, which was developed by SSW Pragmatic Solutions specialists to facilitate the daily work of those responsible for tax matters.
(Only in polish).
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When providing services to our clients, we combine business experience with practical knowledge of having helped to design the transfer pricing legislation for the Ministry of Finance. We collaborate with other expert teams within SSW Pragmatic Solutions to provide comprehensive advice on all legal, tax and financial issues.
How can we help you?
Planning
Structuring transactions for transfer pricing rules – we analyze your business expectations to select the most effective and safest models of organising intra-group settlements, including as regards restructurings, financial transactions and intangible assets that are difficult to value.
Creating a transfer pricing policy – we prepare comprehensive solutions to ensure the arm’s length nature of intra-group settlements.
Compliance
Preparing a Local File – we help to prepare local transfer pricing documentation which complies with the requirements of the CIT and PIT Acts. Among other things, the Local File contains information on the functional and financial analyses of transactions with related entities.
Benchmarking analyses – we prepare comparative or compliance analyses, which are mandatory elements of the Local File and seek to prove that the arm’s length rule was respected in transactions with related entities.
Help in completing TPR and CBC forms – we help to identify data and to complete paperwork concerning transfer pricing (TPR-C and TPR-P) and the entities included within a corporate group (CBC-R and CBC-P).
Preparing a Master File – we prepare group transfer pricing documentation, which – in the case of larger capital groups – must be attached to the Local File. It is a description of the group’s internal structures and details of any implemented transfer pricing policy, including the economic context of intra-group settlements.
Proceedings
Representing you in APA proceedings – we represent you in proceedings before the Director of the National Tax Authority to obtain advanced approvals of transfer pricing agreements, to ensure the highest degree of security in your transfer pricing transactions.
Representing you during transfer pricing inspections and disputes – we prepare trial strategies and support you during disputes if the tax authorities challenge the market-standard character of your intra-group transactions.
Training
Conducting transfer pricing training sessions – we organize specialist face-to-face or online training sessions for employees of your financial and accounting departments or management level staff.