Our experts support clients in diagnosing threats and risk areas in the scope of transactions with related entities, as well as in assessing the correctness of preparing tax documentation.

Transfer pricing audit may cover annual or five-year periods (in the period of limitation of tax liabilities in CIT, PIT or VAT). It may take the form of a comprehensive study or be limited to issues selected by the client related to the implementation of transactions between related parties.

The tax audit ends with a report each time in which the diagnosed irregularities are identified and proposed solutions aimed at minimizing the selected risks in the field of transfer pricing.

The scope of the transfer pricing audit

DMS TAX specialists help clients in the following areas:

  • tax risk assessment related to identified non-conformities,
  • assessment of tax opportunities related to the identified areas of improvement or interpretation changes in regulations,
  • analysis of the potential of the conducted transfer pricing policy and the directions of its improvements or changes,

and many other activities depending on the current and future needs of our clients.

The transfer pricing audit does not include the market price analysis of the level of prices applied in transactions between related entities in relation to market prices. We provide this type of services as part of:  Comparability analysis, market analysis and valuation >>