13 April 2015
Transfer pricing is emerging as a subject of special interest to tax authorities. Selecting affiliated entities for inspection has become visibly more effective, which is evident when one compares data on the number of inspections that resulted in estimation of income. In 2013 less than 53% of all inspections carried out by tax offices revealed certain irregularities in transfer pricing. By mid-2014 this share grew to as much as 89%.