What is Tranfer Pricing
The current international economic activity has created the need for up to date tools that can evaluate the correct pricing between companies of common interests and belonging to the same business groups. The OECD, through its directives on intra-group transactions, defined the framework by which transaction prices should be determined.
What is the need
The management of the Group needs to know not only the accepted ways for fair pricing between companies, but also the procedures through which these transactions will be controlled by the relevant tax authority. The application of appropriate pricing methods and techniques of defining prices has becomes necessary in order to avoid significant deviations from any tax audits.
What we offer
In this context, we are in a position to fully support the management indesigning and implementing the appropriate, by case, pricing policy andpreparation of pricing documentation files for intra-group transactions.
As part of the planning, we analyze the current pricing policy between thirdparties as well as related parties and create the basis for comparing thecurrent transactions of the Group or any extraordinary and uncommontransactions.
Tools
a. Designing of pricing policy
b. Intragroup transfer pricing documentation
c. Ad hoψc analysis for benchmarking
d. Compiling of pricing documentation files & Country-by-Country Reports
e. Preparation of Summary Table of Information Πληροφοριών
f. ΑΡΑ’s
