We offer assistance in the preparation, updating and verification of comparative analyses whose role is to justify that the conditions mean the level of prices and margins applied by related entities is comparable to the conditions in transactions occurring in comparable transactions concluded by unrelated entities.
The obligation to prepare a comparability analysis concerns taxpayers who are required to draw up national tax documentation, whose revenues in the year preceding the tax year exceeded EUR 10,000,000.
The analysis of comparability in accordance with statutory regulations should be prepared every 3 years. However, if there are significant changes in the taxpayer’s environment, changes in the industry in which the taxpayer operates, then such analysis should be updated before the end of this period.
Two statistical research methods are dedicated to the analysis of comparability:
The analysis of comparability may be made on the basis of one of the following formulas:
a) data on transactions carried out with independent entities
b) the selected database
c) industry reports
d) other documents in the so-called description of compliance
Below we present the most frequently used databases:
Do you want to be up to date? Sign up for our newsletter.
Providing an e-mail address is voluntary, but necessary to use the Newsletter. The User has the right to access the personal data and correct them. The administrator of personal data is Transfer Pricing Institute. Personal data contained in the above form will be processed in order to provide the Newsletter service.