Kamil Kaźmierski
Senior Associate
About me
Kamil’s educational background includes both a Master of Laws degree and post-graduate studies in company law from the University of Warsaw.
Professional experience
Kamil has eight years of experience in the field of transfer pricing (MDDP 2016-2022). He specializes in advising on the implementation of comprehensive documentation projects, especially for capital groups in the real estate sector. Kamil has been involved in every stage of these projects, from defining the scope of transfer pricing obligations, preparing local files with necessary benchmarking studies, preparing the master file to filling in TP-R forms and assisting in their submission.
Kamil’s professional experience encompasses the preparation of benchmarking studies for wide range of transaction types: service transaction, financial transactions (loans, guarantees), sale of goods transactions and license transactions. To prepare benchmarking study that best reflects the nature of the transaction in the best manner possible, Kamil worked with various specialized databases, e.g., Eikon, Bloomberg, Royalty Range, Royalty Source, TP Catalyst, InfoCredit. In the case of extremely specific types of transactions, where benchmarking studies based on comparative data produce unreliable results or are simply impossible to perform, Kamil has developed a series of so-called conformity analyses. These analyses include a detailed description of the economic circumstances of a transaction, a description of its unusual nature or an analysis of expert opinions.
Kamil has been involved in work on models for calculating prices in intra-group transactions. These works included preparation of necessary benchmarking studies and analysis of their results, calculation of prices in a transaction and preparation of memos presenting available pricing models for implementation based on Polish transfer pricing regulations, recommendations of the Polish Transfer Pricing Forum and OECD guidelines.
Kamil also contributed to the development of an advance pricing agreement (APA). He participated in a meeting with representatives of the National Revenue Authority and subsequently prepared and submitted an application for an APA.
Publications and lectures
Kamil is a co-author of articles on transfer pricing that have been published in Rzeczpospolita.