[et_pb_section bb_built=”1″ specialty=”off” next_background_color=”#ffffff” _builder_version=”3.12.2″ background_color=”#232176″ gutter_width=”2″ custom_margin=”0px||0px|” custom_padding=”0px||0px|”][et_pb_row _builder_version=”3.12.2″ gutter_width=”2″ custom_padding=”31px|||”][et_pb_column type=”4_4″][et_pb_text admin_label=”Tytuł strony” _builder_version=”3.17.2″ background_layout=”dark” animation_style=”fade”]
Comparability analysis
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ specialty=”off” prev_background_color=”#232176″ next_background_color=”rgba(35,33,118,0.75)” _builder_version=”3.12.2″ gutter_width=”2″ custom_margin=”||0px|” custom_padding=”||0px|”][et_pb_row][et_pb_column type=”1_3″][et_pb_image _builder_version=”3.12.2″ src=”https://www.ict.org.pl/wp-content/uploads/2021/12/2-1.jpg” /][/et_pb_column][et_pb_column type=”2_3″][et_pb_text _builder_version=”3.21.4″ z_index_tablet=”500″]
According to the legal status in force from 1 January 2019, the obligation to prepare a basic local file documentation applies to taxpayers whom the value of controlled transactions exceeded:
[/et_pb_text][et_pb_image _builder_version=”3.21.4″ z_index_tablet=”500″ src=”https://www.ict.org.pl/wp-content/uploads/transakcje-analizy-eng.jpg” /][/et_pb_column][/et_pb_row][et_pb_row][et_pb_column type=”4_4″][et_pb_text _builder_version=”3.21.4″ z_index_tablet=”500″]
Under the amended regulations, which entered into force on 1 January 2019, transfer pricing analysis is an obligatory element of local file tax documentation.
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:
[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”3.12.2″ module_id=”analizy” custom_padding=”0px||0px|”][et_pb_column type=”1_4″][/et_pb_column][et_pb_column type=”1_4″][et_pb_blurb _builder_version=”3.12.2″ title=”?Method of adding?” url=”#” image=”https://www.ict.org.pl/wp-content/uploads/2021/12/2.jpg” icon_placement=”left” header_font=”|600|||||||” header_font_size=”24″ header_text_align=”center” header_line_height=”1.5em” /][/et_pb_column][et_pb_column type=”1_4″][et_pb_blurb _builder_version=”3.12.2″ title=”?Additive method?” url=”#” image=”https://www.ict.org.pl/wp-content/uploads/2021/12/1.jpg” icon_placement=”left” header_font=”|600|||||||” header_font_size=”24″ header_text_align=”center” header_line_height=”1.5em” /][/et_pb_column][et_pb_column type=”1_4″][/et_pb_column][/et_pb_row][et_pb_row][et_pb_column type=”4_4″][et_pb_text _builder_version=”3.21.4″ z_index_tablet=”500″]
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.
We offer assistance in the preparation, updating verification of local file documentation and 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.
Below we present the most frequently used databases:
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ specialty=”off” prev_background_color=”#ffffff” next_background_color=”#ffffff” _builder_version=”3.12.2″ background_color=”rgba(35,33,118,0.75)” background_image=”https://www.ict.org.pl/wp-content/uploads/2023/04/2018/09/baner-analizy.jpg” background_blend=”overlay”][et_pb_row _builder_version=”3.12.2″ module_alignment=”center” make_fullwidth=”on” make_equal=”on” use_custom_gutter=”on” gutter_width=”1″][et_pb_column type=”4_4″][et_pb_text _builder_version=”3.12.2″ text_font=”|300|||||||” text_text_color=”#ffffff” header_3_text_color=”#ffffff”]
DATABASES
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” prev_background_color=”rgba(35,33,118,0.75)” next_background_color=”#232176″ _builder_version=”3.12.2″][et_pb_row][et_pb_column type=”4_4″][et_pb_text _builder_version=”3.17.2″]
No |
Database |
Graphic sign of the base |
1. |
Amadeus |
|
2. |
Quick Analitycs |
|
3. |
Dun & Bradstreet |
|
4. |
Kompass |
|
5. |
Infoveriti |
|
6. |
EdgarStat |
|
7. |
Bankier.pl |
|
8. |
Biznesradar.pl |
|
9. |
Money.pl |
|
10 |
GPW |
|
11. |
EMIS |
|
12. |
Royalty Range |
|
13. |
ktMINE |
|
14. |
Royalty Stat |
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ specialty=”off” _builder_version=”3.12.2″ background_color=”#232176″ disabled=”off” disabled_on=”off|off|off” next_background_color=”#221f1f” prev_background_color=”#ffffff” global_module=”1196″][et_pb_row global_parent=”1196″ _builder_version=”3.12.2″ make_fullwidth=”on” gutter_width=”1″ use_custom_gutter=”on” custom_margin=”|||40px”][et_pb_column type=”1_4″][et_pb_text global_parent=”1196″ _builder_version=”3.12.2″ animation_style=”slide” saved_tabs=”all” background_layout=”dark” custom_margin=”12px|||”]
Contact us
[/et_pb_text][et_pb_code global_parent=”1196″ _builder_version=”3.12.2″ animation_style=”slide” saved_tabs=”all”][wpforms id=”724″ title=”false” description=”false”][/et_pb_code][/et_pb_column][et_pb_column type=”1_4″][et_pb_blurb global_parent=”1196″ _builder_version=”3.12.2″ title=”Transfer Pricing Documentation” use_icon=”on” font_icon=”%%72%%” use_circle=”on” circle_color=”#ffffff” text_orientation=”center” background_layout=”dark” url=”/en/services/transfer-pricing-documentation” /][et_pb_divider global_parent=”1196″ _builder_version=”3.12.2″ show_divider=”off” /][et_pb_blurb global_parent=”1196″ _builder_version=”3.12.2″ title=”Capital group audits” use_icon=”on” font_icon=”%%147%%” circle_color=”#ffffff” text_orientation=”center” background_layout=”dark” icon_font_size=”60px” use_circle=”on” url=”/en/services/capital-group-audits” /][/et_pb_column][et_pb_column type=”1_4″][et_pb_blurb global_parent=”1196″ _builder_version=”3.17.2″ title=”Comparability analysis” use_icon=”on” font_icon=”%%160%%” use_circle=”on” circle_color=”#ffffff” text_orientation=”center” background_layout=”dark” url=”/en/services/comparability-analysis” /][et_pb_divider global_parent=”1196″ _builder_version=”3.12.2″ show_divider=”off” /][et_pb_blurb global_parent=”1196″ _builder_version=”3.12.2″ title=”Tax controls” use_icon=”on” font_icon=”%%57%%” circle_color=”#ffffff” text_orientation=”center” background_layout=”dark” icon_font_size=”60px” use_circle=”on” url=”/en/services/tax-controls/” /][/et_pb_column][et_pb_column type=”1_4″][et_pb_blurb global_parent=”1196″ _builder_version=”3.12.2″ title=”Tax reporting” use_icon=”on” font_icon=”%%75%%” use_circle=”on” circle_color=”#ffffff” text_orientation=”center” background_layout=”dark” url=”https://www.ict.org.pl/en/services/tax-reporting/” /][et_pb_divider global_parent=”1196″ _builder_version=”3.12.2″ show_divider=”off” /][et_pb_blurb global_parent=”1196″ _builder_version=”3.12.2″ title=”Open and closed trainings” use_icon=”on” font_icon=”%%158%%” circle_color=”#ffffff” text_orientation=”center” background_layout=”dark” icon_font_size=”60px” use_circle=”on” url=”/en/courses” /][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ specialty=”off” _builder_version=”3.12.2″ background_color=”#221f1f” gutter_width=”2″ custom_margin=”0px||0px|” custom_padding=”0px||0px|” border_width_bottom=”1″ border_color_bottom=”#a7a9ac” prev_background_color=”#232176″ global_module=”1950″][et_pb_row global_parent=”1950″ _builder_version=”3.12.2″][et_pb_column type=”1_4″][et_pb_image admin_label=”Logo” global_parent=”1950″ _builder_version=”3.12.2″ src=”https://www.ict.org.pl/wp-content/uploads/2023/04/2018/08/ict-black.png” max_width=”85%” module_alignment=”left” /][/et_pb_column][et_pb_column type=”1_2″][et_pb_text global_parent=”1950″ _builder_version=”3.12.2″ background_layout=”dark” text_font_size=”12px” text_line_height=”1.3em”]
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.
[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″][et_pb_code global_parent=”1950″ _builder_version=”3.12.2″][tm-timeline layout=”2″ visible-items=”20″ date-format=”5″ anchors=”false” order=”DESC”][/et_pb_code][/et_pb_column][/et_pb_row][/et_pb_section]