In total, two 5-day training sessions were delivered in May and June, by the STEs of IAPR of Hellenic Republic, Mr. Markos Xydas, Mr. Alexandros Roukalis, Mr. Ioannis Manousakis, and Mr. Marco Orlandi, a former TP expert of Italian Revenue Agency. Tax officials of the National Revenue Department of the Ministry of Taxes were provided a chance to discuss and delineate real case scenarios selected by MS experts in TP audit process for specific sectors. The purpose of these activities was first of all to present to BC tax officials the basic TP theory where the topics of discussion were the concept of control, the arm’s length principle, TP documentation methods - profit level indicators, sources of information for TP purposes, Comparability analysis along with FAR analysis, intangibles and DEMPE analysis, services and low value–added services. Mr. Jeyhun Ismayilov, RTA Counterpart, Component-2 Leader also made a presentation on TP from the perspective of national tax legislation.
Secondly to transfer hands-on TP audit expertise to auditors of the National Revenue Department who deal with large taxpayers through real cases in retail distribution, tourism sector, pharmaceutical sector and manufacturing of technical equipment sector. Sessions and all the training materials were delivered in native language for the benefit of the audience.