{"id":3331,"date":"2026-10-12T13:31:03","date_gmt":"2026-10-12T11:31:03","guid":{"rendered":"https:\/\/www.bthink.pl\/?page_id=3331"},"modified":"2026-10-13T15:57:30","modified_gmt":"2026-10-13T13:57:30","slug":"transfer-pricing","status":"publish","type":"page","link":"https:\/\/www.bthink.pl\/en\/services\/tax\/transfer-pricing\/","title":{"rendered":"Transfer Pricing\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3331\" class=\"elementor elementor-3331\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88ce33e e-con-full e-flex e-con e-parent\" data-id=\"88ce33e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4476883 link elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4476883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Start<\/span><\/p><\/nav>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98a870a elementor-widget__width-inherit elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"98a870a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Transfer Pricing <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b303f1 e-con-full e-flex e-con e-child\" data-id=\"3b303f1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86fd6d2 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"86fd6d2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"2\"><span class=\"EOP Selected SCXW220508239 BCX8\" data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\"><span class=\"TextRun SCXW122039865 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun BookmarkStart SCXW122039865 BCX8\" data-ccp-parastyle=\"heading 2\">Transfer pricing compliance and support for businesses <\/span><span class=\"NormalTextRun SCXW122039865 BCX8\" data-ccp-parastyle=\"heading 2\">operating<\/span><span class=\"NormalTextRun SCXW122039865 BCX8\" data-ccp-parastyle=\"heading 2\"> in Poland<\/span><\/span><span class=\"EOP Selected SCXW122039865 BCX8\" data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4002d3f elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"4002d3f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Transactions between related entities are a normal part of doing business within a corporate group. In Poland, however, they may give rise to extensive documentation and reporting obligations as well as potential tax risks.<\/span><span data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">&nbsp;<\/span><\/p><p><span data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\"><br><\/span><\/p>\n<p><span data-contrast=\"auto\">We support Polish companies and international groups in identifying their transfer pricing obligations, preparing the required documentation and meeting Polish reporting requirements.<\/span><span data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">&nbsp;<\/span><\/p><p><span data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\"><br><\/span><\/p>\n<p><span data-contrast=\"auto\">We also help clients assess the transfer pricing implications of changes to their transactions, business operations or group structures.<\/span><span data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">&nbsp;<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87932ea e-con-full e-flex e-con e-parent\" data-id=\"87932ea\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-8e321fa e-con-full e-flex e-con e-child\" data-id=\"8e321fa\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-275e965 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"275e965\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4efae9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e4efae9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tYour benefits\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6806755 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"6806755\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How we can help <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-202054d e-flex e-con-boxed e-con e-parent\" data-id=\"202054d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859b03b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"859b03b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"2\"><span class=\"TextRun SCXW17077141 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW17077141 BCX8\" data-ccp-parastyle=\"First Paragraph\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;276295ed-5df2-5456-988c-5fdbab071054|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;180&quot;,335559738,&quot;180&quot;,469775450,&quot;First Paragraph&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;FirstParagraph&quot;,335572020,&quot;1&quot;,469775498,&quot;Body Text&quot;,469778324,&quot;Body Text&quot;]}\">Our transfer pricing services include:<\/span><\/span><span class=\"EOP Selected SCXW17077141 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8db2119 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"8db2119\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6db4c elementor-widget elementor-widget-text-editor\" data-id=\"7f6db4c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW210291711 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW210291711 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">identification of transactions subject to Polish transfer pricing regulations;<\/span><\/span><span class=\"EOP Selected SCXW210291711 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eea8e00 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"eea8e00\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3a6904 elementor-widget elementor-widget-text-editor\" data-id=\"d3a6904\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW176449541 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW176449541 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">verification of documentation and reporting obligations;<\/span><\/span><span class=\"EOP Selected SCXW176449541 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d166f2 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"5d166f2\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25fd3ba elementor-widget elementor-widget-text-editor\" data-id=\"25fd3ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW24377553 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW24377553 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">preparation of local transfer pricing documentation (Local File);<\/span><\/span><span class=\"EOP Selected SCXW24377553 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d37f12b e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"d37f12b\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dc7eee elementor-widget elementor-widget-text-editor\" data-id=\"8dc7eee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW34170567 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW34170567 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">support with Master File requirements, including preparation or review of group documentation for Polish transfer pricing purposes;<\/span><\/span><span class=\"EOP Selected SCXW34170567 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8022e6f e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"8022e6f\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b517114 elementor-widget elementor-widget-text-editor\" data-id=\"b517114\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW1455924 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW1455924 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">preparation and support with transfer pricing information and reporting (TPR);<\/span><\/span><span class=\"EOP Selected SCXW1455924 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0464312 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"0464312\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2aa67cb elementor-widget elementor-widget-text-editor\" data-id=\"2aa67cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW99630789 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW99630789 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">preparation of benchmarking analyses and other analyses supporting the arm\u2019s length nature of related-party transactions;<\/span><\/span><span class=\"EOP Selected SCXW99630789 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b05cc65 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"b05cc65\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3f1379 elementor-widget elementor-widget-text-editor\" data-id=\"b3f1379\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW116186608 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW116186608 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">selected transactions or areas of <\/span><span class=\"NormalTextRun SCXW116186608 BCX8\" data-ccp-parastyle=\"Compact\">particular tax<\/span><span class=\"NormalTextRun SCXW116186608 BCX8\" data-ccp-parastyle=\"Compact\"> exposure;<\/span><\/span><span class=\"EOP Selected SCXW116186608 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9fc77ac e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"9fc77ac\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf3551e elementor-widget elementor-widget-text-editor\" data-id=\"cf3551e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW157481680 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW157481680 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">tax treatment of recurring business processes and transaction flows;<\/span><\/span><span class=\"EOP Selected SCXW157481680 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b759e1c e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"b759e1c\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6156736 elementor-widget elementor-widget-text-editor\" data-id=\"6156736\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW255235982 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW255235982 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">review and update of existing transfer pricing documentation;<\/span><\/span><span class=\"EOP Selected SCXW255235982 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7525efa e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"7525efa\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-098c961 elementor-widget elementor-widget-text-editor\" data-id=\"098c961\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW177536999 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW177536999 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">review of transfer pricing compliance and identification of potential gaps or risks;<\/span><\/span><span class=\"EOP Selected SCXW177536999 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04891c7 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"04891c7\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4758ad5 elementor-widget elementor-widget-text-editor\" data-id=\"4758ad5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW25573465 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW25573465 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">compliance with tax documentation and reporting requirements;<\/span><\/span><span class=\"EOP Selected SCXW25573465 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a2f39e e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"4a2f39e\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abe8939 elementor-widget elementor-widget-text-editor\" data-id=\"abe8939\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW25573465 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW25573465 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">compliance with tax documentation and reporting requirements;<\/span><\/span><span class=\"EOP Selected SCXW25573465 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-143adc4 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"143adc4\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca28065 elementor-widget elementor-widget-text-editor\" data-id=\"ca28065\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW156207758 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW156207758 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">analysis of transfer pricing implications of new or <\/span><span class=\"NormalTextRun SCXW156207758 BCX8\" data-ccp-parastyle=\"Compact\">modified<\/span><span class=\"NormalTextRun SCXW156207758 BCX8\" data-ccp-parastyle=\"Compact\"> related-party transactions;<\/span><\/span><span class=\"EOP Selected SCXW156207758 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e6fb56b e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"e6fb56b\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cf8d00 elementor-widget elementor-widget-text-editor\" data-id=\"8cf8d00\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW101692142 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW101692142 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">support in responding to questions or requests from the Polish tax authorities concerning transfer pricing;<\/span><\/span><span class=\"EOP Selected SCXW101692142 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ef3219 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"1ef3219\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a9a7c1f elementor-widget elementor-widget-text-editor\" data-id=\"a9a7c1f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW203632524 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW203632524 BCX8\" data-ccp-parastyle=\"Compact\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;eafb41c0-47a4-52dc-ac6b-3b5a7536b560|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;36&quot;,335559738,&quot;36&quot;,469775450,&quot;Compact&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Compact&quot;,335572020,&quot;1&quot;,469778324,&quot;Body Text&quot;]}\">transfer pricing support in connection with tax audits, tax due <\/span><span class=\"NormalTextRun SCXW203632524 BCX8\" data-ccp-parastyle=\"Compact\">diligence<\/span><span class=\"NormalTextRun SCXW203632524 BCX8\" data-ccp-parastyle=\"Compact\"> and business restructurings.<\/span><\/span><span class=\"EOP Selected SCXW203632524 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-553ef67 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"553ef67\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"2\"><span class=\"TextRun SCXW153959 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW153959 BCX8\" data-ccp-parastyle=\"First Paragraph\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;276295ed-5df2-5456-988c-5fdbab071054|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;180&quot;,335559738,&quot;180&quot;,469775450,&quot;First Paragraph&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;FirstParagraph&quot;,335572020,&quot;1&quot;,469775498,&quot;Body Text&quot;,469778324,&quot;Body Text&quot;]}\">Where <\/span><span class=\"NormalTextRun SCXW153959 BCX8\" data-ccp-parastyle=\"First Paragraph\">appropriate<\/span><span class=\"NormalTextRun SCXW153959 BCX8\" data-ccp-parastyle=\"First Paragraph\">, we can coordinate our work with the client\u2019s group tax team and advisors in other <\/span><span class=\"NormalTextRun SCXW153959 BCX8\" data-ccp-parastyle=\"First Paragraph\">jurisdictions<\/span><span class=\"NormalTextRun SCXW153959 BCX8\" data-ccp-parastyle=\"First Paragraph\">.<\/span><\/span><span class=\"EOP Selected SCXW153959 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed2b816 e-con-full e-flex e-con e-child\" data-id=\"ed2b816\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9dceca2 e-con-full e-flex e-con e-child\" data-id=\"9dceca2\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e8fe033 e-con-full e-flex e-con e-child\" data-id=\"e8fe033\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e3d0fc5 e-con-full e-flex e-con e-child\" data-id=\"e3d0fc5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16a1c82 elementor-invisible elementor-widget elementor-widget-n-accordion\" data-id=\"16a1c82\" data-element_type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:500,&quot;sizes&quot;:[]},&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;default_state&quot;:&quot;expanded&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2370\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2370\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h2 class=\"e-n-accordion-item-title-text\"> Polish transfer pricing obligations \u2014 without unnecessary complexity  <\/h2><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2370\" class=\"elementor-element elementor-element-597e757 e-con-full e-flex e-con e-child\" data-id=\"597e757\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f463e40 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f463e40\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW181335072 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW181335072 BCX8\" data-ccp-parastyle=\"First Paragraph\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;276295ed-5df2-5456-988c-5fdbab071054|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;180&quot;,335559738,&quot;180&quot;,469775450,&quot;First Paragraph&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;FirstParagraph&quot;,335572020,&quot;1&quot;,469775498,&quot;Body Text&quot;,469778324,&quot;Body Text&quot;]}\">For international groups, one of the practical challenges of transfer pricing compliance is that local requirements differ between <\/span><span class=\"NormalTextRun SCXW181335072 BCX8\" data-ccp-parastyle=\"First Paragraph\">jurisdictions<\/span><span class=\"NormalTextRun SCXW181335072 BCX8\" data-ccp-parastyle=\"First Paragraph\">.<\/span><\/span><span class=\"EOP Selected SCXW181335072 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1dc310 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d1dc310\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW131452713 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW131452713 BCX8\" data-ccp-parastyle=\"Body Text\">A transaction that is properly documented from the group\u2019s perspective may still give rise to specific documentation or reporting obligations in Poland.<\/span><\/span><span class=\"EOP Selected SCXW131452713 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de0c380 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"de0c380\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW134209092 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW134209092 BCX8\" data-ccp-parastyle=\"Body Text\">Where the group already <\/span><span class=\"NormalTextRun SCXW134209092 BCX8\" data-ccp-parastyle=\"Body Text\">maintains<\/span><span class=\"NormalTextRun SCXW134209092 BCX8\" data-ccp-parastyle=\"Body Text\"> transfer pricing documentation at an international level, we can assess the existing materials from the perspective of Polish requirements and <\/span><span class=\"NormalTextRun SCXW134209092 BCX8\" data-ccp-parastyle=\"Body Text\">identify<\/span><span class=\"NormalTextRun SCXW134209092 BCX8\" data-ccp-parastyle=\"Body Text\"> any <\/span><span class=\"NormalTextRun SCXW134209092 BCX8\" data-ccp-parastyle=\"Body Text\">additional<\/span><span class=\"NormalTextRun SCXW134209092 BCX8\" data-ccp-parastyle=\"Body Text\"> steps that may be necessary locally.<\/span><\/span><span class=\"EOP Selected SCXW134209092 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d40f95e elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d40f95e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW9381896 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW9381896 BCX8\" data-ccp-parastyle=\"Body Text\">Our <\/span><span class=\"NormalTextRun SCXW9381896 BCX8\" data-ccp-parastyle=\"Body Text\">objective<\/span><span class=\"NormalTextRun SCXW9381896 BCX8\" data-ccp-parastyle=\"Body Text\"> is to make the local compliance process manageable and ensure that the Polish entity and the group understand what is <\/span><span class=\"NormalTextRun SCXW9381896 BCX8\" data-ccp-parastyle=\"Body Text\">required<\/span><span class=\"NormalTextRun SCXW9381896 BCX8\" data-ccp-parastyle=\"Body Text\"> and when.<\/span><\/span><span class=\"EOP Selected SCXW9381896 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2371\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2371\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h2 class=\"e-n-accordion-item-title-text\"> Documentation should reflect the actual transaction  <\/h2><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2371\" class=\"elementor-element elementor-element-dc38282 e-con-full e-flex e-con e-child\" data-id=\"dc38282\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-901877f elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"901877f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW246822341 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW246822341 BCX8\" data-ccp-parastyle=\"First Paragraph\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;276295ed-5df2-5456-988c-5fdbab071054|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;180&quot;,335559738,&quot;180&quot;,469775450,&quot;First Paragraph&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;FirstParagraph&quot;,335572020,&quot;1&quot;,469775498,&quot;Body Text&quot;,469778324,&quot;Body Text&quot;]}\">Transfer pricing documentation should not exist separately from the business it describes.<\/span><\/span><span class=\"EOP Selected SCXW246822341 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2b8e76 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c2b8e76\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW198181170 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">We <\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">seek<\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\"> to understand how a transaction <\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">actually works<\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">: what the parties do, which functions they perform, what risks they <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">assume<\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\"> and how the <\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">remuneration<\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\"> has been <\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">determined<\/span><span class=\"NormalTextRun SCXW198181170 BCX8\" data-ccp-parastyle=\"Body Text\">.<\/span><\/span><span class=\"EOP Selected SCXW198181170 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e006e15 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e006e15\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW233139358 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW233139358 BCX8\" data-ccp-parastyle=\"Body Text\">This allows the documentation and supporting analyses to reflect the economic substance of the transaction rather than merely satisfy a formal requirement.<\/span><\/span><span class=\"EOP Selected SCXW233139358 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7f9162 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f7f9162\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW10527676 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW10527676 BCX8\" data-ccp-parastyle=\"Body Text\">Where the business model or transaction has changed, we also consider whether the existing documentation and supporting analyses <\/span><span class=\"NormalTextRun SCXW10527676 BCX8\" data-ccp-parastyle=\"Body Text\">remain<\/span> <span class=\"NormalTextRun SCXW10527676 BCX8\" data-ccp-parastyle=\"Body Text\">appropriate<\/span><span class=\"NormalTextRun SCXW10527676 BCX8\" data-ccp-parastyle=\"Body Text\">.<\/span><\/span><span class=\"EOP Selected SCXW10527676 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2372\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2372\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h2 class=\"e-n-accordion-item-title-text\"> Beyond annual compliance  <\/h2><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2372\" class=\"elementor-element elementor-element-fc209f5 e-con-full e-flex e-con e-child\" data-id=\"fc209f5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92ecd49 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"92ecd49\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW165190033 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW165190033 BCX8\" data-ccp-parastyle=\"First Paragraph\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;276295ed-5df2-5456-988c-5fdbab071054|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;180&quot;,335559738,&quot;180&quot;,469775450,&quot;First Paragraph&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;FirstParagraph&quot;,335572020,&quot;1&quot;,469775498,&quot;Body Text&quot;,469778324,&quot;Body Text&quot;]}\">Transfer pricing issues are easier to <\/span><span class=\"NormalTextRun SCXW165190033 BCX8\" data-ccp-parastyle=\"First Paragraph\">identify<\/span><span class=\"NormalTextRun SCXW165190033 BCX8\" data-ccp-parastyle=\"First Paragraph\"> before a new <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW165190033 BCX8\" data-ccp-parastyle=\"First Paragraph\">transaction<\/span><span class=\"NormalTextRun SCXW165190033 BCX8\" data-ccp-parastyle=\"First Paragraph\"> or significant business change is implemented than after the reporting deadline \u2014 or during a tax audit.<\/span><\/span><span class=\"EOP Selected SCXW165190033 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e283b5 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0e283b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW105469044 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW105469044 BCX8\" data-ccp-parastyle=\"Body Text\">We therefore support clients not only with annual documentation and reporting obligations, but also in <\/span><span class=\"NormalTextRun SCXW105469044 BCX8\" data-ccp-parastyle=\"Body Text\">identifying<\/span><span class=\"NormalTextRun SCXW105469044 BCX8\" data-ccp-parastyle=\"Body Text\"> transfer pricing implications when:<\/span><\/span><span class=\"EOP Selected SCXW105469044 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5053af8 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5053af8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1002\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"11\" data-aria-level=\"1\"><span data-contrast=\"auto\">new related-party transactions are introduced;<\/span><span data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1002\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"12\" data-aria-level=\"1\"><span data-contrast=\"auto\">the scope or value of existing transactions changes materially;<\/span><span data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1002\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"13\" data-aria-level=\"1\"><span data-contrast=\"auto\">a restructuring affects transactions between related entities;<\/span><span data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1002\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"14\" data-aria-level=\"1\"><span data-contrast=\"auto\">a group changes its operating or distribution model.<\/span><span data-ccp-props=\"{&quot;335559738&quot;:36,&quot;335559739&quot;:36}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18321eb elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"18321eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW243348427 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;276295ed-5df2-5456-988c-5fdbab071054|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;180&quot;,335559738,&quot;180&quot;,469775450,&quot;First Paragraph&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;FirstParagraph&quot;,335572020,&quot;1&quot;,469775498,&quot;Body Text&quot;,469778324,&quot;Body Text&quot;]}\">Where such changes require further <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\">transfer<\/span><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\"> pricing analysis, we help the client <\/span><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\">identify<\/span><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\"> the relevant issues and <\/span><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\">determine<\/span><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\"> the <\/span><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\">appropriate next<\/span><span class=\"NormalTextRun SCXW243348427 BCX8\" data-ccp-parastyle=\"First Paragraph\"> steps.<\/span><\/span><span class=\"EOP Selected SCXW243348427 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3161762 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3161762\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW65178493 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW65178493 BCX8\" data-ccp-parastyle=\"Body Text\">In this way, transfer pricing can be considered together with the broader tax and business implications of the contemplated change.<\/span><\/span><span class=\"EOP Selected SCXW65178493 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2373\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2373\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h2 class=\"e-n-accordion-item-title-text\"> Transfer pricing as part of the wider tax picture  <\/h2><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2373\" class=\"elementor-element elementor-element-91688b7 e-con-full e-flex e-con e-child\" data-id=\"91688b7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7d64c9 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f7d64c9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW229816438 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW229816438 BCX8\" data-ccp-parastyle=\"Body Text\">Related-party transactions may also have implications for corporate income tax, withholding tax, <\/span><span class=\"NormalTextRun SCXW229816438 BCX8\" data-ccp-parastyle=\"Body Text\">VAT<\/span><span class=\"NormalTextRun SCXW229816438 BCX8\" data-ccp-parastyle=\"Body Text\"> or other areas of Polish taxation. They may become relevant during tax due diligence, a tax risk review, a <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW229816438 BCX8\" data-ccp-parastyle=\"Body Text\">restructuring<\/span><span class=\"NormalTextRun SCXW229816438 BCX8\" data-ccp-parastyle=\"Body Text\"> or a dispute with the tax authorities.<\/span><\/span><span class=\"EOP Selected SCXW229816438 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6eb6bd elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f6eb6bd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW20095339 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW20095339 BCX8\" data-ccp-parastyle=\"Body Text\">Where <\/span><span class=\"NormalTextRun SCXW20095339 BCX8\" data-ccp-parastyle=\"Body Text\">appropriate<\/span><span class=\"NormalTextRun SCXW20095339 BCX8\" data-ccp-parastyle=\"Body Text\">, we therefore <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW20095339 BCX8\" data-ccp-parastyle=\"Body Text\">analyse<\/span><span class=\"NormalTextRun SCXW20095339 BCX8\" data-ccp-parastyle=\"Body Text\"> transfer pricing matters together with the wider tax implications of the client\u2019s transactions and business model.<\/span><\/span><span class=\"EOP Selected SCXW20095339 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32f8304 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"32f8304\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW47322632 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW47322632 BCX8\" data-ccp-parastyle=\"Body Text\">This allows us to <\/span><span class=\"NormalTextRun SCXW47322632 BCX8\" data-ccp-parastyle=\"Body Text\">identify<\/span><span class=\"NormalTextRun SCXW47322632 BCX8\" data-ccp-parastyle=\"Body Text\"> issues that might otherwise be missed when transfer pricing is treated purely as an annual documentation exercise.<\/span><\/span><span class=\"EOP Selected SCXW47322632 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a47a26 e-con-full e-flex e-con e-child\" data-id=\"5a47a26\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a366358 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"a366358\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"2\"><span class=\"TextRun SCXW131814066 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun BookmarkStart BookmarkEnd SCXW131814066 BCX8\" data-ccp-parastyle=\"heading 2\">Need support with transfer pricing in Poland?<\/span><\/span><span class=\"EOP Selected SCXW131814066 BCX8\" data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57e0641 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-laptop__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"57e0641\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\"><span class=\"TextRun SCXW209673079 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW209673079 BCX8\" data-ccp-parastyle=\"First Paragraph\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;276295ed-5df2-5456-988c-5fdbab071054|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;3&quot;,201342449,&quot;1&quot;,469777841,&quot;Aptos&quot;,469777842,&quot;&quot;,469777843,&quot;&quot;,469777844,&quot;Aptos&quot;,201341986,&quot;1&quot;,469769226,&quot;Aptos&quot;,268442635,&quot;24&quot;,335559739,&quot;180&quot;,335559738,&quot;180&quot;,469775450,&quot;First Paragraph&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;FirstParagraph&quot;,335572020,&quot;1&quot;,469775498,&quot;Body Text&quot;,469778324,&quot;Body Text&quot;]}\">Whether you need to determine your Polish transfer pricing obligations, prepare Local File or Master File documentation, complete TPR reporting, obtain a benchmarking analysis or assess the implications of a new related-party transaction, we can help you navigate the local requirements.<\/span><\/span><span class=\"EOP Selected SCXW209673079 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span> <\/span><\/p><p><span data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\"><span class=\"EOP Selected SCXW209673079 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/span><\/p><p><strong><span class=\"TextRun SCXW167423399 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW167423399 BCX8\" data-ccp-parastyle=\"Body Text\">Talk to us about your transfer pricing obligations in Poland.<\/span><\/span><span class=\"EOP Selected SCXW167423399 BCX8\" data-ccp-props=\"{&quot;335559738&quot;:180,&quot;335559739&quot;:180}\">\u00a0<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7a9604 e-con-full e-flex e-con e-child\" data-id=\"a7a9604\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0b5ce7d e-con-full e-flex e-con e-child\" data-id=\"0b5ce7d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b29a6e elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9b29a6e\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99398a6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"99398a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contact<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa6d9b6 e-con-full e-flex e-con e-child\" data-id=\"fa6d9b6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1eedda2 elementor-widget__width-initial elementor-widget-laptop__width-initial elementor-invisible elementor-widget elementor-widget-image\" data-id=\"1eedda2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"704\" src=\"https:\/\/www.bthink.pl\/wp-content\/uploads\/Katarzyna-Schmidt-bthink-1.jpg\" class=\"attachment-large size-large wp-image-3247\" alt=\"\" srcset=\"https:\/\/www.bthink.pl\/wp-content\/uploads\/Katarzyna-Schmidt-bthink-1.jpg 500w, https:\/\/www.bthink.pl\/wp-content\/uploads\/Katarzyna-Schmidt-bthink-1-213x300.jpg 213w, https:\/\/www.bthink.pl\/wp-content\/uploads\/Katarzyna-Schmidt-bthink-1-107x150.jpg 107w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b739745 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"b739745\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c1bf21 elementor-widget elementor-widget-heading\" data-id=\"6c1bf21\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Katarzyna Gor\u0105czkowska (Schmidt)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d29fd6 elementor-widget elementor-widget-text-editor\" data-id=\"6d29fd6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92c2a56 elementor-widget elementor-widget-text-editor\" data-id=\"92c2a56\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">Member of the Management Board, Tax Advisor<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d62c665 link2 elementor-widget elementor-widget-text-editor\" data-id=\"d62c665\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>tel.\u00a0<a href=\"tel:+48 500 612 413\">+48 509 726 331<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-179fe9f link2 elementor-widget elementor-widget-text-editor\" data-id=\"179fe9f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>email. <a href=\"mailto:kontakt@bthink.pl\">k.goraczkowska@bthink.pl<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Transfer Pricing Transfer pricing compliance and support for businesses operating in Poland\u00a0 Transactions between related entities are a normal part of doing business within a corporate group. In Poland, however, they may give rise to extensive documentation and reporting obligations as well as potential tax risks.&nbsp; We support Polish companies and international groups in identifying [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":1475,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3331","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/pages\/3331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/comments?post=3331"}],"version-history":[{"count":10,"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/pages\/3331\/revisions"}],"predecessor-version":[{"id":3367,"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/pages\/3331\/revisions\/3367"}],"up":[{"embeddable":true,"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/pages\/1475"}],"wp:attachment":[{"href":"https:\/\/www.bthink.pl\/en\/wp-json\/wp\/v2\/media?parent=3331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}