This is the third episode of our tax webinar series. This time, our expert Magdalena Teclaw talked about the 10 most common mistakes in benchmarking analyses.

According to the opinion of our experts, the mistakes made consist of:

 

1. Lack of segmentation of the result

2. Incorrect analysis of purchase transactions

3. Uncritical acceptance of analyses prepared by the parent company

4. Guided only by the website when performing qualitative analysis of entities

5. Incorrect identification of transactions and artificial splitting of transactions

6. Absence of any adjustments to make the data more comparable, where adjustments should have taken place

7. Biased choice of entities to fit into IQR, lack of TP Adjustment adjustments

8. Inappropriate selection of data sources used for comparison

9. Determination of safe harbour conditions even though the transaction does not meet the conditions for safe harbour application

10. Lack of any method to verify the price using compliance analysis.

The podcast is available at the link:

https://www.youtube.com/watch?v=GLemlieyS80

We invite you to listen to it.