In the process of planning the rules of settlement with related parties and for the purpose of documenting the settlements, it is essential to verify and prove the arm’s length quality of the prices applied and settlement rules followed. We offer assistance to our Clients in this respect through benchmarking. The comparative analysis is intended to establish the market level of prices, margins or other ratios connected with performance of intra-group transactions. Our offer includes in particular:
- Analyses based on internal or external comparison of the prices used in transactions,
- Benchmarking based on commercial databases, including:
– Analyses of the operating activity involving goods and services,
– Analyses of intra-group services
– Analyses of financial activities (loans, bonds, sureties and guarantees, cash-pooling)
– Analyses of the use of intellectual property (royalties for the use of trademarks, production technology, etc.)
- Compliance analyses in case benchmarking proves impossible or unreasonable.