There are few situations in which the assets from the estate of a company are rented to certain affiliated entities. In most cases, the accounting value of these assets is not linked to the level of the contractual rent or vice versa, reason for which it is recommended to draw-up an analysis of the rent in comparison with the market/just value of the assets. Furthermore, this study will be able to be a starting basis for the transfer pricing documentation, a document required by the tax legislation in force both from large taxpayers and from the other companies that perform transactions between related persons.

The Darian team is a reliable partner that comes to the aid of its clients with a relevant experience in drawing-up files that concern the transfer prices and the studies regarding the prediction of the assets’ value.

Ilie Baciu
MAA Senior Valuer-EI, EPI, VE