How to determine the value of a consortium transaction and when transfer pricing documentation obligations arise

How to determine the value of a consortium transaction and when transfer pricing documentation obligations arise

Transfer pricing

Consortia are a commonly selected form of cooperation for the execution of large-scale projects, particularly in the construction, engineering, and financial sectors. The formation of a consortium typically serves the purpose of jointly executing a specific commercial undertaking which, due to its financial, logistical, technical, or organisational complexity, exceeds the capacity of a single entity.…

Licencja i wycena znaku towarowego – opłaty, DEMPE, metody i praktyka

Licencja i wycena znaku towarowego – opłaty, DEMPE, metody i praktyka

Transfer pricing

Znaczenie znaku towarowego w budowaniu wartości firmy Znak towarowy to chronione prawem oznaczenie, które identyfikuje produkt lub usługę jako pochodzącą z określonego źródła. Znak towarowy to jeden z kluczowych elementów budujących tożsamość przedsiębiorstwa na rynku – pozwala odróżnić towary lub usługi jednego przedsiębiorcy od innych. Może przyjmować różne formy – od nazwy, logo, przez kształt…

Transfer pricing policy in the context of customs regulations, ESG, and the Green Deal – how to build it effectively?

Transfer pricing, Trochę o zielonych podatkach

In recent years, transfer pricing policy has evolved from a purely tax-focused document into a key component of broader compliance strategy. Regulatory changes – both at national and EU levels – now require transfer pricing (TP) policies to address not only tax regulations but also customs matters, environmental concerns, and corporate governance (ESG) considerations. Why…

Transfer pricing model –are cyclical updates still required?

Transfer pricing model –are cyclical updates still required?

Transfer pricing

A well-designed and up-to-date transfer pricing model is crucial for ensuring coherent tax compliance and mitigating fiscal risks. However, the dynamic nature of market conditions and even the most carefully developed transfer pricing frameworks can require periodic updates. Why is maintaining an up-to-date transfer pricing model important? The primary purpose of transfer pricing model is…

Transfer pricing adjustments – how to mitigate the risk of challenges?

Transfer pricing adjustments – how to mitigate the risk of challenges?

Transfer pricing

As the financial year-end approaches—bringing tax closures and financial audits—it’s the last chance to thoroughly review settlements, pricing, and contractual terms and make any necessary adjustments. Taxpayers often ask: What are transfer pricing (TP) adjustments? Why are TP adjustments necessary? If you have any doubts about these topics, we invite you to read our latest…

Financial transactions – risks of non-arm’s length terms in transfer pricing

Financial transactions – risks of non-arm’s length terms in transfer pricing

Transfer pricing

What are financial transactions in the context of transfer pricing? Financial transactions encompass a wide range of intercompany activities, including loans, credit facilities, financial guarantees, bond issues, and other financial instruments. These are among the most common categories of related party transactions. To minimize the risk of income adjustments by tax authorities, the terms of…