Benchmarking study

Benchmarking study

The purpose of a benchmarking study is to identify whether tested related party transactions comply with the arm’s length principle by identifying and using sources of comparable information about companies, prices and margins. In Serbia, local transfer pricing legislation includes, inter alia, certain specific requirements which should be followed when conducting benchmarking studies. At PwC, we conduct thorough benchmarking studies to ensure your transfer pricing arrangements are in line with international standards and local regulations.

Our services:

  • Product related benchmarking studies;

  • Service related benchmarking studies;

  • Royalty benchmarking studies;

  • Financial transactions benchmarking;

  • Benchmarking of other transactions.

transfer pricing documentation
transfer pricing documentation

Benefits:

  • Establishing arm’s length ranges applicable for your planned intercompany transactions;

  • Ensuring price/profitability levels in your existing related party transactions are aligned to arm’s length conditions;

  • Verifying whether your planned transfer pricing policy aligns with the arm’s length range determined in accordance with domestic transfer pricing requirements, post acquisition of a local business;

Contact us

Dragan Draca

Dragan Draca

Partner, Tax Services, PwC Serbia

Mirjana Petkov

Mirjana Petkov

Director, Transfer Pricing Services, PwC Serbia

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