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Our services

Benchmarking Analysis

Transfer Pricing 

Our extensive experience has led us to establish a Transfer Pricing competence centre. We offer comprehensive services to large capital groups with regard to the creation of Transfer Pricing documentation and policies. We have successfully represented taxpayers in tax proceedings in which the taxable income was initially determined. When performing analyses, we work not only on Polish data, but also on pan-European or global data. Our work, which is provided at an expert level, includes in particular:

  • preparation of local and group transfer pricing documentation (Local File and Master File)

  • preparation of ex-ante analyses for the determination of transfer pricing policies

  • preparation of the so-called Defence File, i.e. documentation presenting arguments for the taxpayer's defence in the event of a possible challenge to the terms and conditions of settlements between related parties

  • participation as a representative during the conclusion of prior APA pricing agreements

  • representation before tax authorities and Administrative Courts during tax inspections and proceedings in the field of transfer pricing

  • preparation of professional benchmarking analyses using statistical measures.

Benchmarking Analysis

We offer our clients to carry out Transfer Pricing Benchmarking Analysis as a service, as well as enable them to prepare the analysis on their own using an IT tool designed by us - a Benchmarking Program. Benchmarking analysis, otherwise known as comparative analysis, is a set of activities performed in order to relate the results of the studied enterprise to those of comparable entities operating in the same industry. The subject of comparison can be nominal values - such as unit prices of products or hourly rates, but far more often the comparison is made on the basis of results expressed in the form of financial indicators.

Benchmarking is prepared obligatorily by entities preparing transfer pricing documentation (except for micro and small companies). However, we believe that benchmarking is such a useful method that it can also be successfully used in non-related companies for the purposes of profitability assessment or financial forecasting. The tool we programmed can be used by financial and controlling departments, as well as by the Board of Directors for decision-making purposes. Micro and small group companies, despite the fact that as of 2021 there is no statutory obligation to perform benchmarking, can prepare such an analysis in our program to safeguard their interests in the event of a possible audit by the tax authorities. 

How the program works:

  • Provision of data - we provide the program with pre-matched data after a sharp selection according to criteria such as PKD, capital purity, minimum and maximum turnover, legal form, elimination of loss, availability of financial data for the years under study, and elimination of entities in liquidation, bankruptcy, restructuring or restructuring bankruptcy. Data is provided on an "on-demand" basis, which means you only pay for the specific data you need.

  • Qualitative analysis and selection of a comparison group - based on a selected group usually containing less than 100 entities, the user performs a qualitative analysis to select the final comparison group.

  • Data editing - the program allows editing of source data, such as combining PKD codes, carrying out correction of extreme deviations, bringing comparability of results or taking into account segmentation of financial result. The user can also combine deductive and additive methods when selecting entities. 

  • Presentation of results - the results are usually presented using the five most commonly used financial ratios, making it easier to analyze and interpret the data.​

The undoubted advantages of our program include advantages such as: 

  • taking into account the specifics of the industry and the needs of the user through various editing and correction functions

  • possibility to combine PKD codes

  • possibility to carry out correction of extreme deviations

  • bringing comparability by making adjustments, e.g. "clearing" the result from commodity transactions in the case of manufacturing companies

  • efficiency of analysis through automation of the process of data selection and comparison 

  • ability to take into account segmentation of the financial result

  • compliance of operations with current legal regulations and standards 

  • presentation of results in an unambiguous, clear manner. 

Do you want to make a benchmarking analysis using our program? - Contact us

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