The valuation is carried out, taking into account the OECD guidelines and national tax law to determine internal prices in transactions concluded between related entities.

In transfer pricing, we actively cooperate with the Transfer Pricing Center association, of which we are a co-founder.

Since 2012, we have issued opinions on many new OECD and then BEP proposals on Chapter 6 of the Transfer Pricing Guidelines in transactions involving the transfer and licensing of intangible assets. As part of the work of the CCT association, we participated in the OECD meetings in Paris to discuss the draft guidelines and comments submitted by representatives of governments, institutions, associations, and leading consulting companies.

We have developed procedures to be followed in the valuation process aimed at minimizing tax risk. Our expert opinions, carried out for domestic and foreign recipients, were appreciated by clients and were not rejected by the tax authorities.