The primary objective of the transfer pricing policy is to optimize the design of the cooperation between related parties.


This service is dedicated to capital groups that want to standardize their transfer pricing principles for particular types of transactions, to develop a uniform tax documentation model as well as to optimize both the work, the cost and the time spent preparing them.

Transfer pricing policies include the following:

  • analysis of the capital group structure,
  • analysis of past transactions in the capital group,
  • information flow model for transactions with affiliates,
  • indication of appropriate methods of transfer pricing calculation in typical transactions carried out in a given capital group,
  • indication of the data to be analysed to determine pricing in transactions with affiliates at the market level,
  • development of a tax documentation procedure.

Additionally, the tax documentation is supplemented by a benchmarking analysis, which confirms the market nature of the documented transaction.