1.Ms Sanga, could you please tell us a few things about your company and the services
that you offer?

Transfer Pricing Specialists (TPS) Greece is an independent firm specializing in Transfer
Pricing services. The company is a result of the expansion of TPS worldwide, a specialized
Spain-based firm of highly qualified professionals, with a wide-ranging experience in transfer
pricing, since 2010.

TPS is formed by a team of TP practitioners, all ex-big 4 and each with more than fifteen
years of solid experience. The company is specialized in the analysis, valuation,
documentation and defense of related party transactions involving tangible and intangible
assets and financial transactions. With access to the best technical databases (including, TP
CATALYST, AMADEUS, ORBIS, ktMINE, LoanConnector, EIKON and S&P Capital IQ), TPS
performs transfer pricing analyses for any type of transaction and serves clients all around
the globe.

2. Why choosing the Greek Market and what is your experience in it?

After several years working in Greece, we realized how important it is to be close to our local
clients and to provide them with a complete range of services. The Athens office enables us
to offer our clients in the country advice in our main services areas, transfer pricing
documentation and policy design, operational transfer pricing and tax audit defense of
transfer pricing positions and policies in tax audits and courts.

The office in Athens is coordinated by Annie Griva, Transfer Pricing Manager, with the
support of the Spanish management team. Annie has seven years of full-time transfer
pricing experience from her previous role at a Big 4 firm in Athens and has joined TPS to
attend to our ever-growing portfolio of Greek-based clients.

We are very excited about this new project, and we are looking forward to providing high
quality services to our Greek-based client. We trust the presence of our professionals will
create new opportunities for cooperation and will efficiently respond to all our client
requests.

3. Tell us a little bit more about TPS’ international footprint.

Besides Spain and Greece, TPS retains offices at the moment also in the UK, Italy and
Panama. As I am British and my career has started in a Big4 firm in Birmingham, the UK was
obviously our first choice in our expansion. Then from our experience in working for other
jurisdictions, we realized how important is to have local presence in them.

Being member firm of several networks, such as TPA Global, Pride Partners International and
IR Global, we have managed to serve clients all around the globe, from the Americas all the
way across to the Asia Pacific region.

As a result of our more than 10 years of collaboration with professional firms and clients, in
2021 TPS was recognised as one of the leading transfer pricing practices (TIER 1) in Spain
according to the research carried out by the International Tax Review for its World Transfer
Pricing guide.

4. What are the challenges that the Greek entities face in terms of Transfer Pricing, and
how can TPS assist them?

The volume of the Transfer Pricing audits conducted by the Greek Tax Authorities has
dramatically increased over the last years and we are facing a more aggressive approach
than before. This is also related to the fact that the Tax Authorities are more experienced
now and they have the tools needed to conduct their audits in more detail. The Tax
Authorities in Greece are also very specific as to the databases that are considered
acceptable, as well as the search approaches to be used, therefore local experience and
input from TP professionals with this experience in Greece is essential.

At TPS we are helping our clients to respond to the Tax Authorities and defend the approach
followed. However, our focus is to advice the clients to be ready before the audit and assure
that the methodology used will be accepted by the Greek Tax Authorities. Based on this we
are assisting our clients, not only with the preparation of the Transfer Pricing Documentation
but also with the design of a Transfer Pricing policy beforehand.

5. What about your next steps?

Our focus is to continue offering our clients high quality services in order for TPS Greece to
become one of the biggest Transfer Pricing firms in the region. But a dream does not
become reality through magic; it takes determination, and hard work. We are all 100%
committed to continue doing our best in Greece, the UK, Spain and everywhere else we
operate.