Companies of all legal forms operating in Greece are obliged to compile and submit a Documentation File for any transaction (purchases, sales, reception and provision of services, royalties etc.) with affiliated companies under specific conditions. In the context of the aforementioned obligation of companies, the Ministry of Finance has been staffed with excellently trained personnel and performs strict and comprehensive audits.

Taking into consideration the need of modern business structures which create complex intercompany relations and having access to international databases (the same ones used by the Ministry of Finance itself), IAS and its partners and personnel support the documentation of transfer pricing and render these transactions fully in line with the due process of law, providing:

• Support for the compilation and submission of the summary data table to the General Secretariat for Information Systems.
• Selection of the transfer pricing determination method.
• Transfer pricing documentation file preparation and compilation.
• Transfer pricing documentation file update.