Comparative analyses currently pose a major challenge for multinational companies, which is why it is important to have a proper understanding of this issue and to be able to apply it in practice. For this reason, Magdalena Tecław and Paweł Kossecki led an online training session organised by the Polish-German Chamber of Industry and Commerce, focusing on transfer pricing in the context of Polish-German businesses.

 

Among the topics covered by our experts were:

 

I. The purpose of preparing transfer pricing documentation and benchmarking analyses

II. The scope of documentation requirements (Local File, Master File, CbC-R, TPR-C)

III. An example of a functional analysis

IV. The legal basis for conducting benchmarking analyses – Polish and EU

V. Data sources for conducting benchmarking analyses and the data selection process.