Analyses of Comparability, Market Analyses And Evaluations

Our experts help Clients in the evaluation of market value of planned transactions between related entities, assessment of historical values and appraisal of legitimacy of usage of transfer pricing settlement models as well as working out the implementation of the settlement systems for groups of related entities.

Our main task is the preparation of a reliable analysis of historical data as well as planned and ordered transaction relationships in such a manner that the goals established for the company are achieved and are legal as tax risks are reduced to a rational minimum.

Scope of services

Within the analyses and evaluations in the area of transfer pricing we provide the following services:

  • comparability analyses of the transactions completed between related subjects, which includes financial data comparison (including commercial data) internally (on the basis of the Client`s data in scope of identical or similar transactions) or externally (on the basis of market data, in scope of comparable transactions) according to an objective criteria of comparability.

The aim of transaction comparability analysis is justification of the market character of transactions conducted with related entities, on the grounds of results achieved by the Client in comparable internal transactions or independent entities on the grounds of external comparison;

  • profitability analyses based on investigating the profitability level of the Client`s economic activity in relation to comparable entities on the Polish market in the given financial year or over the years (aggregated data) according to the objective comparable criteria.

The aim of profitability analysis is a justification of market character of transaction realized with related entities on the grounds of the results achieved by comparable subjects on the Polish market over a specific period of time. In this analysis, total profitability investigation on the level of sale profitability and operational activity is carried out. In some justified cases other financial indicators are investigated, including among others margin/gross and net results, ROA, ROE etc.;

  • evaluations of individual tangible and intangible assets , organized parts of the company, the whole business or also shares.
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