One of major areas of our practice is advising businesses on transactions among related parties, including contracts that are typical for big capital groups, such as cash pooling, netting and cost sharing agreements. While providing our advisory services we do not rely exclusively on our interpretation of the tax law. We always take into account current OECD guidelines, administrative tax rulings and the rulings issued by courts, both in Poland and abroad. Besides, on a daily basis, we follow implementation of the OECD BEPS (Base Erosion and Profit Shifting) Action Plan.
A lot of businesses find it difficult to ascertain, if their transactions give rise to the obligation to prepare the transfer pricing (TP) documentation. We help our clients in making the correct decision on the subject. Once the documentation is mandatory, we usually give detailed guidance on how it should be prepared and verify, if it was done properly. We can also prepare the whole documentation ourselves.