ArmsLength AI Logo
November 17, 2025
18 min read

How TP Practitioners Actually Benchmark: Insights from a Global Survey

Borys Ulanenko

Borys Ulanenko

CEO of ArmsLength AI

How TP Practitioners Actually Benchmark: Insights from a Global Survey

TL;DR - Key Takeaways

  • Most experienced practitioners converge on a core toolkit: IQR ranges, 3-year data sets, and weighted average PLIs.
  • Percentile methods, loss-maker policies, and sample completeness rules vary substantially across jurisdictions and fact patterns.
  • Loss-making comparables are rarely handled by blunt rules; most teams combine guardrails with case-by-case judgment.
  • Capital adjustments are important but used surgically, not as a default clean-up step in every study.
  • These patterns have direct implications for how we design benchmarking policies, documentation, and tooling.

Stay updated with our newsletter

Get the latest transfer pricing insights, AI benchmarking tips, and industry updates delivered straight to your inbox.