{"id":18525,"date":"2023-01-17T10:06:03","date_gmt":"2023-01-17T09:06:03","guid":{"rendered":"https:\/\/ssw.solutions\/osoba\/marek-firlej\/"},"modified":"2025-04-24T13:32:35","modified_gmt":"2025-04-24T11:32:35","slug":"marek-firlej","status":"publish","type":"osoba","link":"https:\/\/ssw.solutions\/en\/team\/marek-firlej\/","title":{"rendered":"Marek Firlej"},"featured_media":32454,"template":"","grupa":[88],"class_list":["post-18525","osoba","type-osoba","status-publish","has-post-thumbnail","hentry","grupa-partner"],"acf":{"tm_title":"Partner","tm_surname":"Firlej","second_tm_subtitle":"Tax advisor","cv_photo":{"url":"https:\/\/ssw.solutions\/wp-content\/uploads\/2023\/01\/1000x800_firlej-marek-p.png","width":1000,"height":800,"alt":""},"tm_fulldesc":"Marek is the partner in charge of the transfer pricing practice with over 17 years of experience in tax law. He specialises in modelling intra-group settlements, implementing transfer pricing policies, and overseeing business restructurings between related entities. He provides services to clients in a range of industries including FMCG, real estate, IT (GameDev, software development), construction, cosmetics, pharmaceuticals, transportation, and advertising. He supervises documentation work covering all types of transactions between related entities, including those involving entities from so-called tax havens. Marek also assists in fulfilling obligations related to tax strategies.\r\n\r\nHis professional experience includes roles in tax administration, primarily at the Ministry of Finance of the Republic of Poland. As head of the division, he led legislative work in areas such as natural resource taxation, GAAR, and tax information exchange. He represented Poland at OECD working groups on tax information exchange and aggressive tax planning, among other issues. Additionally, he was a member of the team responsible for issuing advance pricing agreements (APAs) and conducted proceedings mainly involving entities in the FMCG sector. Marek has shared his expertise in transfer pricing by conducting training sessions for representatives of tax authorities.\r\n\r\nIn his role as a director at a national tax law firm, he supported business clients in meeting their transfer pricing obligations, prepared various types of transfer pricing documentation and analysis, and assisted clients during ongoing litigation. As a manager at a leading international consulting firm, he focused primarily on supporting clients through APA proceedings.","tm_fulldesc_accordion_txt":"Education\r\n<ul style=\"text-align: left;\">\r\n \t<li>Postgraduate studies in Taxes and tax law, University of Warsaw<\/li>\r\n \t<li>Master's degree in Law, Maria Curie-Sk\u0142odowska University in Lublin<\/li>\r\n<\/ul>\r\nLanguages\r\n<ul>\r\n \t<li style=\"text-align: left;\">English<\/li>\r\n<\/ul>","tm_phone":"","tm_email":"marek.firlej@ssw.solutions","tm_linkedin":"https:\/\/www.linkedin.com\/in\/marekfirlej\/","tm_customtitle":"","authors":["SSW was recognised in XVIII Best Tax Advisory Firms Ranking by Dziennik Gazeta Prawna daily","SSW Tax the in Best Tax Advisory Firms Ranking by Rzeczpospolita","The Legal 500 EMEA 2025 \u2013 SSW Recognised in the Ranking","SSW TAX has received seven recommendations in the Tax Advisory Firm Ranking by Rzeczpospolita","SSW Shortlisted at the ITR EMEA Tax Awards 2025"],"taxpresso_posts":"","tm_related_w_single":"","custom_awards":[{"ca_title":"Legal 500 EMEA 2025","ca_logo":{"url":"https:\/\/ssw.solutions\/wp-content\/uploads\/2020\/02\/emea_recommended_lawyer_2025-768x848-1.webp","width":768,"height":848,"alt":""},"ca_desc":"In the Legal 500 EMEA 2025 ranking, Marek is recognised as a Recommended Lawyer in the Tax (Tier 3) category.\r\n\r\n\"Very strong practice with broad specialisation across the partners.\"\r\n\r\n\"Very responsive, good technical know-how, very good understanding also of tax aspects in cross-border constellations.\""},{"ca_title":"19th Best Tax Advisory Firms Ranking by Rzeczpospolita 2025","ca_logo":{"url":"https:\/\/ssw.solutions\/wp-content\/uploads\/2025\/04\/rzeczpospolita_logo_2025.jpg","width":1784,"height":494,"alt":""},"ca_desc":"In the 19th Best Tax Advisory Firms Ranking by Rzeczpospolita daily Marek is recommended in the Transfer Pricing category."},{"ca_title":"XVIII Ranking Firm Doradztwa Podatkowego Rzeczpospolitej ","ca_logo":{"url":"https:\/\/ssw.solutions\/wp-content\/uploads\/2023\/11\/logo-e1652445251146.png","width":400,"height":239,"alt":""},"ca_desc":"<p class=\"SSWBodyText\">In the 18th Best Tax Advisory Firms Ranking by Rzeczpospolita daily Marek is a recommended advisor in the Transfer Pricing category.<\/p>"},{"ca_title":"17th Tax Advisors Ranking by Rzeczpospolita daily","ca_logo":{"url":"https:\/\/ssw.solutions\/wp-content\/uploads\/2023\/10\/logo-e1652445251146-101.png","width":400,"height":239,"alt":""},"ca_desc":"Marek is a recommended specialist in the Transfer Pricing category."}],"custom_exp_header":"","experience_txt":"","experience_extended_txt":"","custom_edu_header":"","edu_txt":"","edu_custom_bg":{"url":null,"width":null,"height":null,"alt":false},"custom_main_specs_header":"","related_spec_main":["Transfer pricing (TP)"],"custom_other_specs_header":"","related_spec_other":["Taxes"]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.7.1 (Yoast SEO v27.3) - 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