Prepare a comparability analysis for the defined related-party transaction and period. Start by identifying the purpose, reporting period and intended users of the work. BIAT can assess the available records and propose an engagement with defined responsibilities and deliverables.
Overview
Scope of support
- Transaction and functional-profile review
- Comparable-selection and data screening
- Analysis documentation and assumption review
Records to prepare
Use this starting checklist to prepare for a discussion. The final evidence requirements are confirmed after the initial assessment.
- Intercompany transaction details
- Functional and financial information
- Agreements and available comparable data
Deliverables and engagement planning
The transfer pricing benchmarking scope identifies the output, review steps and information required from your team. Where a filing, report or certificate needs an eligible professional, that role is confirmed before the engagement proceeds. The proposal records fees, exclusions, dependencies and target milestones. Authority review, incomplete records or changes to the request can affect timing.
Discuss your requirement
How the engagement works
Agree the scope and required evidence before work begins.
FAQ
Questions to help you scope the engagement.
Is one benchmark suitable for all transactions?
Different functions, risks, products and periods may require separate analyses. The transaction grouping and approach are defined before comparable data are evaluated.
How is the fee determined?
Can this be combined with related CA services?