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According to the provisions of the Income Tax Acts, local transfer pricing documentation generally should include a comparative analysis or a conformity analysis. What should a properly prepared analysis contain? We clarify all doubts in the following article. Comparative analysis - what is it? Comparative data analysis is commonly known as "benchmarking." Its essence lies in comparing the result of a controlled transaction with the results achieved by entities conducting similar transactions under market conditions.
The purpose of transfer pricing audits is to enhance tax security and optimize processes related to settlements between related entities.
The practice of polish tax authorities in recent years indicates a significant increase in the number of conducted audits regarding controlled transactions. The actions taken are becoming increasingly effective, so it's worth being prepared for them. How many audits have tax authorities conducted recently, and how do the verification activities proceed? You'll find out all about it in the article below. Transfer pricing audit statistics Individual Customs and Tax Offices are conducting more and more proceedings aimed at determining whether transactions between related parties are concluded on terms consistent with transfer pricing regulations. In recent years, there has been a change in the approach of officials regarding conducted audits. Currently, they focus on analytics rather than on verifying specific formal elements of prepared transfer pricing documentation.

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