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Regulations change, we explain what it means

We write about regulations, obligations and running a company. Read what is changing and what it means for you.

Man signing a document at a desk while a colleague reviews papers - preparing a transfer pricing study

Are you required to prepare a transfer pricing study?

A loan to the owner, goods sold to a sister company or services within the group. Any of these transactions can trigger the obligation to prepare a study.

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Are you required to prepare a transfer pricing study?

A loan to the owner, goods sold to a sister company or services within the group. Any of these transactions can trigger the obligation to prepare a study.

Hands with a pen and calculator over financial reports and charts - working on a transfer pricing study

Why you shouldn't leave the transfer pricing study until the deadline

A nine-month deadline looks like plenty of time. In practice, most companies react late, and by then there is no time left for analysis and comparable data.

Two colleagues in an office discussing tax documentation at a computer

Transfer pricing: why waiting for the tax inspector is no longer a safe option

“I'll deal with it when the tax inspector asks for it.” This is the most common answer we hear. Under the new law, that approach carries a direct financial risk.

Businessman in a blazer reading documents at a table - reviewing the Corporate Income Tax Law amendments

Amendments to the RS Corporate Income Tax Law: what changes for transfer pricing?

The Law Amending the Law on Corporate Income Tax was published at the end of 2025. The biggest changes concern transfer pricing documentation.

Advisor pointing a pen at a chart in a report during a meeting with a client

Transfer pricing – a review of the amendments to the RS Corporate Income Tax Law

A transfer pricing study is not a new obligation. What is new is that from 2026 you must submit it to the Tax Administration yourself, without waiting to be asked.

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