Analysis of functions

The analysis of the functions performed by the parties to a transaction is the first and most important of the analyses presented in the tax documentation or comparability analysis. Its purpose is to show the parties' involvement in a given transaction by setting out the processes that make it up and assigning them to one or more of the parties. The analysis of functions is the primary analysis, which directly and indirectly determines the analysis of the assets employed (analysis of assets), the analysis of the risks assumed (risk analysis) and the cost analysis.