Business analysis

High quality business analysis is the basis for many relevant decisions related to company’s business. PAKTOR shall perform an inspection of all previous company’s business and make an economic and financial business analysis with a final evaluation of previous business and recommendation for the future business.

 

Study on the transfer prices

Regulations on transfer prices are based on OECD methodology and are defined in the Article 13 of the Income Tax Act as well as in the Article 40 of the Income Tax Rulebook. Pursuant to the aforementioned, companies which conduct their business with international and national affiliates need to have and document transfer prices system which defines the conditions for conducting business among related parties.

Regulations on transfer prices refer to transactions between international and foreign affiliates. Definition of affiliates is broader than regular ownership relation and includes all persons who are legally and economically related; for example if they have the same director. With foreign affiliates, transfer price documentation has to exist in a case when one of the companies applies lower tax rate, does not pay income tax or uses tax losses for the transfer.

PAKTOR makes a transfer prices study which arguments and proves market conditions in accordance with which services between affiliates are calculated.

 

Due diligence

Due diligence is an interdisciplinary process in which an interested party checks relevant business details with the purpose of better insight into different aspects of company’s business. Due diligence is performed in order to identify risks and analyse possible manners of minimizing potential negative influence of these risks in order to avoid insecure states and potential disputes.