Transfer pricing documentation
The obligation of the taxpayer to keep transfer pricing documentation is derived from this disclosure requirement. Given that the burden of proof for supporting the position taken rests with the taxpayer, transfer pricing documentation serves as a support to the arm’s length character of related party transactions.
We will help you collect and prepare documentation in compliance with the Serbian CIT Law requirements. We can also provide review of existing transfer pricing documentation prepared by the client.
Your situation:
- You want identification of areas of risk in respect of transfer pricing documentation and lack thereof;
- You need comfort that transactions with related parties are documented in accordance with local requirements;
- You want to provide documentation prepared in line with the best international/OECD practices;
- You need support in case of dispute with the Tax Authorities.
Our services:
- Identification of material related party transactions and assessment of the most efficient method to meet local transfer pricing documentation requirements;
- Review of existing group transfer pricing documentation (master file, global/regional transfer pricing policies) and assistance in tailoring them for local use;
- Preparation of transfer pricing documentation.
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