A review before an audit
You want to examine selected transactions, documentation and the application of pricing arrangements.
Transfer pricing / Service
TP Reviews & Audit Support
We review documentation and transactions, help clarify inconsistencies and support the preparation of responses during an audit.
Scope agreed before work beginsData, analysis and discussion
The deliverable
Review findings
- Review material
- Findings and questions
- Further actions
A report with an explanation of the approach taken.
Who it’s for
Support shaped by your transactions.
For businesses planning a review or seeking support in responding to questions from the tax authorities.
An authority’s enquiry
You need to organise information and prepare responses to questions in your case.
Resolving discrepancies
The documentation, agreements and financial records need to be reconciled or supplemented.
Scope of support
What the work covers.
We start with the subject of the case and the available material. We connect the documentation with the transactions and the supporting data.
Let’s define your project scope01Agree the review or support scope
We agree the transactions, periods and purpose of the review. For audit support, we discuss the correspondence and the deadlines it specifies.
02Review documentation, data and correspondence
We examine the documentation, agreements, transaction records and available correspondence, comparing the transaction narrative with the data.
03Identify points that need clarification
We organise the findings and identify points that require clarification or additional supporting material.
04Support explanations and agree next steps
We help prepare explanations and supporting schedules, then discuss further work arising from the review or the progress of the case.
A review can cover selected transactions or a wider set of arrangements. We define the scope of audit support after reviewing the case.
Deliverables
The report. And the context.
01 / Report
Review findings
Structured findings, points to clarify and a proposed scope of further work.
- Findings
- Points to clarify
- Next steps
02 / Discussion
Room for questions.
We discuss the assumptions, findings and limitations of the report, and identify points that need further consideration.
Getting started
What to have ready.
Transaction documentation and analyses
Records of how the transactions operate in practice
Correspondence with the authorities, where relevant
You do not need everything before our first conversation. We will tailor the data request to the agreed scope.
Working together
A clear process. A shared goal.
Discussion and purpose
We establish the context, scope and approach.
Data and assumptions
We organise the information needed for the analysis.
Analysis
We select an approach and review the conclusions.
Results and discussion
We deliver the report and explain its assumptions.
The people behind the analysis
Talk to people who understand your challenge.
Tax knowledge, transaction experience and a financial perspective. Meet experts from the ILT team.
Partner · tax adviser
Michał Kordiak
Specialises in transfer pricing, international taxation, financial modelling and valuations.
Court-appointed valuation expert
Talk to Michał ↗
Transfer Pricing Manager · attorney-at-law
Neil Kuczyński
Advises on transfer pricing policies, Local File and Master File documentation, benchmarking analyses and TPR reporting.
Talk to Neil ↗Analytical resources
Documentation in the context of data.
Where the review includes an existing benchmarking analysis, we use sources suited to the transaction. We assess the criteria applied and the use of the data.
Explore our databasesCompany financial data to support the review of benchmarking analyses.
Financial and business information on companies.
FAQ
Before our first conversation.
Can the review take place before an audit?
Yes. We can review selected transactions and documentation as a separate engagement.
Where should we start after receiving a letter?
In the initial discussion, we establish the subject of the enquiry and the dates stated in the correspondence, then agree the documents and support required.
Start a conversation
Let’s look at your situation.
Tell us about a planned transaction or a challenge. Together, we will determine the scope of the analysis you need.