Within the transfer pricing practice, Mariański Group offers:
- Analyses of transactions carried out by Clients in terms of their risks within applied transfer pricing
- Preparation of tax-safe scenarios of planned transactions
- Preparation of documentation for tax purposes
- Building argumentation justifying application of price conditions by the Client in disputes with tax authorities
- Coordinating on behalf of the Client a procedure for entering into prior price agreements
The documentation prepared by Mariański Group is always compliant with applicable Polish and international laws. We also offer verification of documentation prepared by the Client.
Transfer pricing documentation should be prepared by each entity (both natural and legal persons) who enters into transactions with affiliates and exceeds statutory amount limits.
A taxpayer has only 7 days to present the transfer pricing documentation from the time of delivering a request for such documentation by fiscal inspection authorities.
Benefits from transfer pricing documentation being prepared by Mariański Group:
- High substantive level and reliability of documentation – we have access to professional market analyses
- We have wide experience in preparing documentation which has been positively assessed during tax inspections
- We also participate in tax proceedings – in the event of inspection, it is easier to defend such documentation by us
What an obligation to prepare documentation includes:
- Standard economic operations such as sale of goods or provision of services
- Use of intangible assets
- Conclusion of the Articles of Association
What correctly prepared transfer pricing documentation should include:
- Functional analysis – determination of functions performed by transaction participants (assets and risk)
- Cost analysis – determination of all costs connected with transaction and payment form and deadlines
- Method and manner of calculation of profits and determination of the price of the transaction object
- Indication of other factors – if such factors were taken into account in order to determine the value of an object of transaction
- Determination of advantages connected with obtained benefits which are expected by an entity obliged to prepared the documentation – for agreements regarding intangible benefits (including services).
Consequences which a taxpayer may face for lacking transfer pricing documentation:
- Tax sanctions – 50% of income tax rate in the scope of difference between income declared and income determined by a tax authority
- -Penal fiscal sanctions – fine of up to a few hundred daily rates of monthly remuneration
- -Penal sanctions – pecuniary penalty from 1 to 8% of revenue
Our wide experience gained during cooperation both with international and domestic holdings enables us to offer advisory services at each stage of transactions between affiliated companies. Furthermore, an individual approach to the Client enables us to present an optimal solution for a specific transaction.