Changing legislation and intensified tax audits make this matter more and more important. In the past years tax authorities have most often controlled entities with over 50 M EUR turnover, already 44% of those have encountered at least one TP audit in the past years. The scope and complexity of the documentation are growing, and companies need to pay closer attention to transfer pricing documentation.
Scope of required TP documentation depends on the level of revenue and/or costs incurred
Tax authorities are increasing the number and efficiency of TP audits
TOP 10 most common mistakes in TP