Yes. Signing the TPR information by an attorney is allowed on principles similar to signing other information or tax returns. However, other rules apply to signing the statement on preparation of local transfer pricing documentation referred to in Article 11m section 1 of the Act. In accordance with art. 11m sec. 3 of the Act, the declaration is required to be signed by the head of the entity within the meaning of the Accounting Act and it is not allowed to be submitted by an attorney.
