KPMG employees assist clients in preparing or updating obligatory local transfer pricing documentation (Local files) for related parties' transactions includinng obligatory benchmarking analysis.

KPMG also supports its clients in the process of preparing obligatory group transfer pricing documentation (Master file) which may include a description of the rules for determining transfer prices (transfer pricing policies) applied by a group of related parties. Due to changes in transfer pricing regulations introduced as of 1 January 2017, as well as changes that came into force from 1 January 2019, KPMG provides a comprehensive services consisting in the verification of transfer pricing documentation submitted by the taxpayer and the taxpayer's compliance with its obligations to prepare the documentation with respect to the amended regulations.

Preparing the transfer pricing documentation in accordance with the applicable regulations will allow the taxpayer to meet the obligations imposed on it by the law and will limit the personal liability of persons representing the taxpayer for failure to meet the transfer pricing documentation obligations. As a result of preparing the transfer pricing documentation, the taxpayer will limit the risk that the tax authorities will apply sanctions in the case of a possible estimation of the taxpayer's income in connection with the conclusion of documented transactions.