On its website, the Ministry of Finance published the results of the work of working groups no. 1 and no. 2, which were established at the meetings of the 2nd and 3rd Transfer Pricing Forum. The publications concern recommendations related to the technical aspects of preparing comparative analyzes and recommendations for preparing a description of compliance. The Transfer Pricing Forum is a consultative and advisory team at the Ministry of Finance.
The first publication related to the preparation of comparative analyzes covers the following topics:
The second publication concerns the preparation of descriptions of compliance with the terms of transactions and other events agreed with related entities with terms that would be agreed between independent entities. The study mainly addresses issues related to the form of such a description and its content.
It is worth noting that the information contained in the publications of the Transfer Pricing Forum does not constitute an interpretation or general explanation of tax law. The full text of the publication is available on the website of the Ministry of Finance at the following links:
Recommendations regarding the technical aspects of preparing comparative analyzes:
Recommendations for the preparation of compliance descriptions: