Benchmarking Studies
Independent & Defensible Benchmarking Analysis
Our benchmarking studies are designed to support transfer pricing compliance by identifying reliable comparable companies and determining arm’s length ranges.
We conduct searches using recognised financial databases and apply qualitative and quantitative screening criteria tailored to each transaction.
Transactions We Cover
• Manufacturing & distribution transactions
• Service arrangements
• Intangible transactions (royalties, trademarks, technology)
• Financial transactions (loans, guarantees)
Our Benchmarking Process
• Understand the intercompany transaction
• Develop search strategy & screening criteria
• Run database search
• Conduct qualitative review of potential comparables
• Extract financial data
• Compute arm’s length range & Profit Level Indicator (PLI)
Audit-Ready Documentation
• Search strategy documentation
• Comparable company justification
• Financial analysis
• Working capital adjustments (if applicable)
• Complete benchmarking report with appendices
Technology-Enabled Benchmarking
We leverage advanced financial databases and analytical tools to screen large datasets efficiently while maintaining strict qualitative review standards.
Our approach ensures that benchmarking outcomes are technically robust and defensible during tax audits.
Our Benchmarking Workflow
Transaction Analysis
We analyse the nature of the intercompany transaction and define the tested party.
Search Strategy Development
We develop screening criteria including geography, industry codes, size filters and functional comparability.
Comparable Selection & Financial Review
We review potential comparables, extract financial data and compute relevant PLIs.
Final Report & Documentation
We prepare a comprehensive benchmarking report with supporting documentation and appendices.
