Transfer Pricing Benchmark Studies
We are experts in delivering robust TNMM/CPM benchmarks, ready for audit and compliant with local tax rules
Our AI-powered tool streamlines the benchmarking process, making it faster, more consistent, and more reliable.
AI doesn’t replace expert judgment—it strengthens it.
We use AI to handle repetitive, error-prone tasks—like data gathering, filtering, and initial comparisons while our team focuses on interpreting results and making the right calls.
This combination lets us apply consistent peer selection, and run systematic checks along the way. The result is a more efficient process and outputs that are both robust and defensible.
How we work
How we work
Kickoff & Functional Analysis
Clarify structure & scope
Data Gathering & Peer Screening
Select & reject comparables
Arm’s Length Computation
IQR range and ratio outputs
Final Report
Delivery & tax authority ready
Fast Turnaround Time
We follow a straightforward process allowing us and our clients to waste no time.
We usually provide an interquartile range for selected comparable companies in 10 working days (from initial call to first results).
We guarantee on-time delivery in a pre-agreed timeframe.
Complete, defensible documentation
At the start of your project, we define the most appropriate set of benchmarks based on your specific structure, transaction profile, and jurisdictional context.
We never recycle old searches. All peer company data is retrieved live at the time of engagement, ensuring accuracy and contemporaneity.
Each study includes:
In short: we deliver customized and transparent documentation — ready for both internal use and tax authority review.
CPM BenchmarksSpecific requirements for U.S. CPM benchmark studies+
Our CPM benchmarks combine experienced transfer pricing analysis with technology that improves reliability, consistency and documentation traceability.
Each benchmark is performed by senior economists using U.S.-specific company data and a methodology aligned with IRS Section 482 guidance and U.S. documentation standards.
We use AI-assisted tools to support peer screening and documentation workflows while keeping expert judgment at the core of each engagement.
TP qube
Expert Support
Our skilled team of economists is consistently on hand to offer guidance and support during the benchmarking process.
FAQ
Frequently asked questions
For which Transfer Pricing methods are these benchmarks needed?+
Comparable company searches (also called benchmarks) are a specific transfer pricing analysis, aiming at identifying a set of independent companies comparable to the tested party.
Transactional methods such as the TNMM (almost) always require to perform a comparable company search. The comparable company search will serve as an external reference point for the net margin of the testing party (usually performing routine functions).
For traditional methods, comparable company searches are sometimes required, but less frequently.
For the CPM method (the US version of the TNMM) please refer to our dedicated section.
What are the differences with benchmarks proposed elsewhere?+
All benchmarks are prepared by highly experienced transfer pricing economists with over 10 years of expertise in producing audit-ready analyses.
Better and faster processes thanks to our algorithms trained to help the realization of comparable company searches. As a result, we propose benchmarks that meet the highest industry standards.
We also offer detailed documentation on our search processes and comparable selection, including screenshots for all accepted and rejected companies.
Where are the benchmarks performed? By whom?+
Our comparable company searches are performed in France by our transfer pricing experts, assisted by our proprietary software. Our senior TP economists have more than 10 years of experience each.
How do our algorithms work?+
Our algorithms extract the relevant information from companies’ websites, analyze it and synthesize it to help our teams during the manual review process.
Our algorithms have been developed by artificial intelligence expert and are, according to our knowledge, unrivalled for transfer pricing analysis. They notably allow us to:
- Deeply examine websites and ensure no information has been overlooked.
- Ensure a focus on contemporary information sourced from reliable sources.
- Examine a broader and better-selected range of potentially comparable companies.
- Establish connections between websites that humans tend to miss.
- Ensure more consistent rejection criteria.
- Prevent human errors.
- Maintain a more robust audit trail.
- Challenge the selection of top companies.
- Save time for more value-added tasks, such as the final selection of comparable companies.
Which database are you using?+
We are using databases most commonly used by tax authorities such as Bureau Van Dijk databases (Orbis, Diane, etc.) in Europe.
For the US CPM, we rely on the SEC data. Please refer to our dedicated section for more information.
Any other question?+
Do not hesitate to contact us: info@tpqube.com. It will be our pleasure to help you.
Contact our experts
Speak with our senior advisors about your transfer pricing needs.
We respond quickly and deliver practical insights tailored to your situation.