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Transfer pricing

HBL > Transfer pricing

In the field of tax consulting, we want in particular to select a service project report on transfer prices. Transfer prices are the prices at which the products are sold to related parties or by which services are provided between related parties. Transfer prices also include the provision of mutual loans and credits.

According to the OECD guidelines for the application of the rules on transfer prices for companies working with domestic and international related parties, Regulations on transfer prices and the methods according to the “arm’s length” shall apply in determining the cost of transactions between related parties, as well as Law on profit tax of legal entities in the RS, HLB T&M CONSULTING offers preparation for evaluation of transfer prices.

Thus, companies that operate with domestic and international related parties, receive a study on transfer prices that argue and prove market conditions and show the manner and conditions of business between related parties.


Study on transfer prices include:

  • Analysis of groups of related legal entities which belong to a taxpayer
  • Analysis of business activity
  • Functional analysis
  • The selection of methods for checking compliance of transfer prices with the prices set out on an ‘arm’s length’
  • Analysis by database software package specialized for transfer prices
  • Explanation of transfer prices flow in the process of tax audit