EBS offers benchmarking as an independent service (usually benchmarking is a part of documents on transfer pricing) for the companies, wishing to prepare documents on transfer pricing themselves, and for those companies which would like to understand which profitability level is appropriate for their industry on the market.

What price / profitability level can be considered as compliant with the arm’s length principle? In order to answer these questions we carry out benchmarking (analysis of prices or profitability in comparable transactions or comparable companies), calculate market range and forecast market range for the future periods.

Benchmarking is carried out in several stages:

Stage 1 – Selection of the potentially comparable companies

• Selection of the potentially comparable companies using commercial data basis (Bureau van Dijk, ktMine®, Royalty Range®, Thomson Reuters® etc) according to the set criteria and taking into account the quantitative aspects.

Stage 2 – Analysis of the potentially comparable companies taking into account the qualitative aspects (excluding the companies which perform uncomparable activities and are a part of the international groups of companies, etc.)

Stage 3 – Analysis of the company’s independence

• Additional analysis of the company’s independence on the basis of open information sources.