Valuation is carried out taking into account the OECD guidelines and the Polish tax law, the internal pricing in transactions between related parties in accordance with the definition of "links" on the basis of the applicable tax law.

In the area of transfer pricing are actively working with the association Transfer Pricing Center, which is co-founder and who entrusted me as a member of the Program.

In September 2012, drew up a written proposal to the new OECD guidelines for chapter 6 transfer pricing in transactions involving the transfer and licensing of intangible property. In November 2012, participated in the meetings organized by the OECD in Paris as the only Polish non-governmental entity. The purpose of this meeting was to discuss the draft guidelines and comments made by the representatives of governments, institutions, associations and leading consulting firms.

In light of the recent proposals for changes in national legislation (draft changes in the tax law in the area of transfer pricing), the importance of transfer pricing documentation and significantly increases the scope of documentation requirements for transactions between related parties may be greatly extended.