Transfer pricing
Transfer pricing provisions become more and more troublesome for businesses. Most important topics covered in our training are as follows:
- rules of determining if particular entities are related
- arm’s length rule and how to apply it
- methods used to establish if the transfer prices are correct or incorrect
- applicability of the obligation to prepare the transfer pricing documentation
- details of the transfer pricing documentation
- applicability of the obligation to fill in the TPR-P and TPR-C information forms
We extensively refer to practical examples to facilitate a better understanding of the discussed issues.