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Preparation of benchmark analysis

  • Using the Thomson Reuters database:

In a situation where there are no internally comparable data or they do not meet the necessary conditions, it is necessary to use external databases; The aim of benchmark analysis is to find sufficiently comparable uncontrolled transactions - transactions that have taken place between unrelated parties in the market and that are comparable in all relevant aspects to a given controlled transaction performed by a taxpayer.

  • Forming a sample of comparable transactions:

When forming the sample, the emphasis is on independence, availability of financial data and other relevant search criteria; When searching for uncontrolled comparable transactions, we primarily focus on transactions realized in Serbia, if there is no a sufficient amount of comparable data, we expand the search to other markets, taking into account the comparability of business conditions in other markets.

  • Quantitative analysis of the sample:

After forming a sample of potential companies, we perform a quantitative analysis to achieve better comparability, the analysis is performed in terms of the size of certain categories (assets, number of employees, revenues and more).

  • Qualitative sample analysis:

Qualitative analysis of the sample implies a manual search of each company in the sample, ie additional analysis from the aspect of activity and related parties.

  • Selection of indicators and calculation of interquartile range:

The choice of indicators is made according to the circumstances of each individual case, after which the calculation of the interquartile/ market price range is performed for the needs of transfer price analysis.

Direct, clear and confidential communication with the Client.

A team of 30 professionals, licensed auditors, accountants, tax and financial advisors, certified appraisers, will help you achieve your business goals.

Poverljiva komunikacija sa Klijentom

PKF Serbia

Tax advisory is only a part of our field of expertise. We provide our clients with constant support through financial consultations, as well as auditing and bookkeeping, and accounting services.


PKF Serbia is part of the PKF International (London) network that implements quality assurance programs for its members.

PKF TAX ADVISORY DEPARTMENT

Mićun Žugić

Overseeing the Tax Advisory Department

Junior partner in PKF Ltd, Beograd, Mićun Žugić has more than 15 years of working experience. During his work in PKF Ltd, he provided tax and audit services to companies from different business industries.

Mićun also provides support to clients through digital communication channels: Viber, Skype, Zoom, Teams

Join the PKF family of clients consisting of 1,500 companies from all over Serbia.

Contact us and we will form a non-binding, individual offer in accordance with your business needs.

Poresko savetovanje kontakt

Email: office@pkf.rs
Phone: +381 11 3018 445
Adress: Palmira Toljatija 5/III

Although our offices are in Belgrade, our clients are located throughout Serbia.