TP Benchmarking Practices Survey 2025
Key insights from experienced transfer pricing practitioners
Range Types
IQR
76.4%Range 35-65
10.9%Full range
9.1%Other
3.6%Loss-Making Treatment
Case-by-case
60.0%Exclude
27.3%Include
7.3%Other
5.5%Percentile Methods
INC
43.6%EXC
21.8%US Rule
14.5%Other
20.0%Source:TP Benchmarking Practices Survey 2025
