Economic analysis: benchmarking activities
We develop benchmark analyses through the most advanced databases used both by the Italian Revenue Agency and the tax authorities of the main European countries, the USA, Latin America, Asia and Middle East.
We select Profit level indicators appropriate to the methodology adopted (Cost Plus, Transaction Net Margin Method, Resale Price, Profit split etc).
In order to increase the level of comparability, whether necessary, we carry out adjustments to account for differences between the transaction under analysis and independent transactions identified within the benchmarking process (eg. working capital adjustments for different levels of working capital employed, different currency risks, etc).