Transfer pricing applies in case of selling goods and services at undervalued (transfer) prices to friendly (connected) companies that pay taxes at significantly lower rates or are located in low-tax countries.
It is executed both in full and partially (in sections). The cost is determined individually, based on the nature and conditions of the controlled operations.
All documentation is prepared taking into account the recommendations of the OECD / OECD, according to which a section on transfer pricing in the NKU was developed. More