We help clients in the valuation of market values ​​of planned transactions between related entities, estimating historical values ​​and assessing the validity of using transfer pricing models, as well as designing and implementing settlement systems for groups of related entities.

Our main task is to prepare a reliable analysis of historical data and data planned under given transaction conditions in such a way that the goals set for the company by the management board can be achieved, and the legal and tax risks are rationally minimized.

Range of services

As part of analyzes and valuations in the area of ​​transfer pricing, we provide services in the form of:

• Analyzes of the comparability  of transactions carried out between related entities, which includes the comparison of financial data (including commercial data) in the internal form (based on the Customer’s data for identical or similar transactions) or external (based on market data, in the scope of comparable transactions) according to objective comparability criteria .

The purpose of the analysis of the comparability of transactions is to justify the arm’s length nature of the transactions with related entities on the basis of the results obtained by the Client in comparable internal transactions or independent entities on the basis of external comparison.

• Profitability analyzes , which consist in examining the level of profitability of the client’s business activity in relation to comparable entities on the Polish market in a given financial year or over the years (aggregated data) according to objective comparative criteria.

The purpose of the profitability analysis is to justify the market nature of the transactions with related entities on the basis of the results obtained by comparable entities on the Polish market in a given period of time. In this analysis, the total profitability is examined at the level of profitability of sales and operating activity. In some justified cases, other financial indicators are also tested, including gross and net profit margin / result, ROA, ROE, etc.

• Valuation  of individual tangible and intangible assets, organized parts of the enterprise, the entire enterprise or shares and stocks.