Defence file

The defence file we prepare is a tailor-made set of analyses and arguments, which may include:

• comparative analyses (benchmarking) tailored to the specifics of the transaction;

• expert commentary as well as additional calculations and supporting documents;

• a detailed justification of the adopted approach, taking into account business and operational circumstances, the company’s current situation, and directions arising from its strategy.

Preparing such protective documentation is not mandatory, but it significantly strengthens the taxpayer’s position during an audit. It is a tool that allows the defensive argumentation to be developed in advance, enabling quick and substantive responses to allegations or questions raised by tax authorities.

Each document is created in close dialogue with the client and adapted to their structure and processes, ensuring both regulatory compliance and effective tax protection.