Expert portal on transfer pricing · site owner: DMS TAX Sp. z o.o., tax advisory company
kontakt@cenytransferowe.org
Home›Knowledge base›Glossary›Analysis of assets

Analysis of assets

The analysis of assets derives from the analysis of functions and consists in identifying the tangible and intangible components of the parties' assets (including human capital and know-how) that will be used in carrying out the transaction. Committing assets of greater value to a transaction or transactions may justify setting remuneration at a higher level.