Based on the available professional databases and our database search strategies built in line with the experiences gained from Tax Authority cases, we would assist in the determination of the arm’s length price range for one country or region, even with retroactive nature as well.

Regarding the financial transactions (loans, hedge transactions, cash-pools, other treasury transactions), in order to determine the arm's length price range we are preparing benchmarking analyses with the application of an internationally acknowledged financial database for the examination of the arm's length nature of transfer prices applied.