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Resource hub
Master the art and science of benchmarking studies. From PLI selection to audit defense—everything you need to create defensible, compliant benchmarking analyses.
Start here
Use this as the main reference before diving into topic-specific guides.
The definitive guide to transfer pricing benchmarking: from database selection and screening criteria to PLI calculation and audit defense. Step-by-step methodology with practical examples.
Read the complete guideDeep dives
11 comprehensive guides covering every aspect of benchmarking methodology
PLI Selection Guide
How to choose the right Profit Level Indicator based on transaction type
Working Capital Adjustments
Step-by-step calculation with Excel formulas
IQR vs Full Range
When to use interquartile range vs full range
Regional vs Local Comparables
Geographic scope selection and tax authority preferences
Loss-Making Comparables
Framework for handling unprofitable companies
Common Benchmarking Mistakes
10 critical errors to avoid with self-audit checklist
Multi-Year Averaging
Simple, weighted, and period-weighted averaging techniques
Tested Party Selection
How to choose the right entity using the "less complex" principle
Quantitative Screening Filters
Database filtering best practices and filter sequence
Comparability Adjustments
Beyond working capital: country risk, capacity, accounting
Berry Ratio Guide
Complete guide with OECD conditions and worked examples
Glossary
Essential benchmarking terminology with definitions, examples, and FAQs
Operating Margin (OM)
OM
Net Cost Plus (NCP)
NCP
Berry Ratio
Definition and usage
Return on Assets (ROA)
ROA
Return on Operating Assets (ROOA)
ROOA
Interquartile Range (IQR)
IQR
Tested Party
Definition and usage
Profit Level Indicator (PLI)
PLI
Comparable Companies
Definition and usage
Working Capital Adjustment
Definition and usage
Arm's Length Range
Definition and usage
Comparability Analysis
Definition and usage
Functional Analysis
Definition and usage
Economic Analysis
Definition and usage
Independence Indicator
Definition and usage
NACE Code
Definition and usage
Manual Screening
Definition and usage
Tools
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