Benchmarking & Market Studies

Market benchmarking studies that show your related-party prices match the market, supporting your transfer pricing file before the FTA.

Who it is for

Companies that need evidence that their prices are at arm's length: when preparing a transfer pricing file, when the FTA requests it, or before entering intra-group agreements.

How we work

  1. Defining the transaction and the tested party
  2. Choosing the appropriate profit or price indicator
  3. Searching databases for comparable companies or transactions
  4. Analysing the arm's length range
  5. An evidence-based report attached to the transfer pricing file

Documents we need

  • Description of the transaction and contracts
  • Financial data for the transaction
  • Functional and risk analysis, if available

Frequently asked questions

How does this study differ from a transfer pricing file?

The study is the market evidence; the file is the complete document that includes it.

How often should the study be updated?

Periodically, or whenever the circumstances of the transaction change.

Does it apply to domestic transactions only?

The arm's length principle applies to both domestic and cross-border transactions.

Legal reference

The Corporate Tax Law; the FTA Transfer Pricing Guide; OECD Transfer Pricing Guidelines. For general awareness. Legislation changes, so check the official source or ask us before any decision.

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Book your free first consultation

Request a quote for this service

Tell us about your situation and we will send a written quote after your free first consultation.

Preferred contact

Please do not send documents or financial data through this form. We collect documents later through a secure channel.