Benchmarks

Benchmarks, also called comparability studies, are analyses comparing the transactions carried out between affiliated companies with the transaction carried out in the market between independent companies, from the pricing or achieved profit point of view, in order to verify the compliance with the market pricing principle

  • By accessing international databases (such as TP Catalyst, Royalty Range), we provide assistance to clients in preparing the benchmarks, as they are the central element of the transfer pricing analysis and, implicitly, of the file;
  • We can prepare benchmarks for any types of transaction, from transactions with products or services, to royalties or loans;
  • We establish, together with the clients, the selection criteria in order to obtain a set of comparables adequate for the specificity of the transaction or of the company activity;
  • We prepare benchmarks both for companies in Romania, as well as for companies operating on other European markets;
  • We can generate the sets of comparables from the databases, which can subsequently be processed by the local company or by the group;