The benchmarking analysis is used to assess the market nature of the transaction.


Such an analysis may be prepared to establish market-level prices for planned related-party transactions or as additional justification for past transactions.

We provide this service to entities which keep their own tax records, but due to limited access to comparable data are unable to draw up a benchmarking analysis; moreover, we provide it for those planning to enter into new transactions, who need information about the market price range for similar transactions.


The tax documents contain the elements indicated in Art. 9a of the Corporate Income Tax Law

  • Analysis of the information concerning the taxpayer and its economic environment.
  • Analysis of the terms and conditions of the transaction analysed.
  • Identification of the source of (internally and externally) comparable data.
  • Analysis of the terms and conditions of a market transaction (transaction between independent entities).
  • Selection of an appropriate method for price calculation.
  • Analysis of comparable data obtained.