OOO "Dr. Voigt& Partner Audit" is experienced in providing consultations in the field of transfer pricing. The following services are included:
Analysis of the documentationThe analysis of documentation regarding compliance to the current legislation including regarding the applied method.
Identification and analysis of controlled transactionsAnalysis of the primary documentation of completed transactions and the identification of controlled transactions among them.
Separation of transactions into homogeneous groups, for which a standardized documentation will be prepared..
Selection of a pricing methodJustification of the pricing method selected for each group of homogenous transactions.
Research on comparable transactions based on available sources of information sources or transactions completed within the group and their analysis.
Determination of the main characteristics of activity for a person that completed a controlled transaction
We compare and describe the commercial and/or financial conditions of transactions, and perform a functional analysis as well as a correction of financial indicators, if necessary.
Economic analysisThe economic analysis depends on the applied method, but in practice data from the source "spark-interfax" is most commonly used.
- Establishing a market interval for the net profit margin of comparable transactions
- Preparation of a working paper for the determination of the net profit margin of controlled (analysed) transactions
An analysis of the risks of the applied pricing method and subsequent consultation on the correction of the group's pricing policy in order to minimize risks.
Consultation on difficult issues regarding the justification of the applied pricing method - Pricing in Services and Transactions concerning the purchase of commodities
- Choice of Pricing Methods and Sources of Information Regarding Visible Trade
- Pricing in Financial Transactions (Loans and Guarantees)
- Pricing in Transactions Involving Intangible Assest
Support in preparing the notification of controlled transactions and the documentation for the tax authorities as recommended by the Federal Tax Service and the Ministry of Finance.