Our firm has advised a digital advertising agency holding performance marketing, e-commerce and content discovery platform. Tax consultations were related to business restructuring in a tax efficient way. Since taxation of digital marketing and e-commerce is a very hot topic at this moment, our consultation required a deep understanding about possible future trends in this unpredictable field. Taking into consideration that restructuring of business has involved transactions between associated parties, it was also necessary to prepare transfer pricing documentation. Our lawyers carried out deep functional and risk analysis of digital marketing and e-commerce and provided comprehensive transfer pricing documentation including bench mark study.