Updating of transfer pricing documentation
Before submitting transfer pricing documentation at the request of the supervisory authority, we always recommend updating previously prepared documentation, as tax legislation is current and requires that the documentation takes into account all the latest changes.
MGI PSP Audit specialists are ready to qualitatively update your documentation for previous reporting periods and supplement it in the light of the latest requirements of tax legislation.
This service includes review and updates as needed:
- functional risk analysis
- substantiation of the transfer pricing method
- selection of internal comparable transactions and/or comparable companies using commercial specialised databases
- calculation of profitability indicators
- economic comparative analysis
- calculation of financial result adjustment