Benchmarking and transaction modelling

As part of fulfilling the documentation obligations (an obligatory element of local documentation), we offer the preparation of a comparative/compliance analysis, the main purpose of which is to verify the market conditions of documented transactions carried out by related entities. When performing the analysis, we collect evidence and verify (taking into account comparability factors) whether the terms of the transaction concluded by related entities are the same as those which would be agreed between independent entities. It should be noted that transactions that are initially considered comparable may, after a thorough analysis of the comparability criteria, be identified as incomparable.

We prepare (external) analyzes using professional databases that contain data from both the Polish and international markets. PKF specialists have access to professional financial, license and service databases. In addition to selecting the appropriate database, it is also necessary to decide what criteria for the selection of data (shared within the databases) should be used so that the sample that will be obtained is as comparable as possible with the analyzed transaction.

PKF specialists have extensive experience in preparing comparative analyzes for transactions including:

• loans,
• intra-group guarantees,
• common liquidity management systems (Cash Pooling)
• obtaining a license for a trademark and brand,
• service transactions,
• Commodity transactions.

The team of PKF Tax&Legal experts offers you support in the development of calculation methods in the event of intra-group settlements with a new related entity or for a new or planned transaction.

We provide Transfer pricing and other services throughout Poland in regional offices in Warsaw, Łódź and Poznań, Opole, Wrocław, Katowice, Lublin, Gdańsk and Zielona Góra.