https://resources.comp-press.com/tags/interquartile-range/ Recent content in Interquartile Range on CompPress | Transfer Pricing Resources Hugo en-us Thu, 09 Apr 2026 00:00:00 +0000 https://resources.comp-press.com/articles/transfer-pricing-benchmarking-study/ Thu, 09 Apr 2026 00:00:00 +0000 https://resources.comp-press.com/articles/transfer-pricing-benchmarking-study/ <h2 id="why-benchmarking-sits-at-the-center-of-transfer-pricing-practice">Why Benchmarking Sits at the Center of Transfer Pricing Practice</h2> <p>Both the OECD Transfer Pricing Guidelines and the United States Section 482 regulations recognize five principal pricing methods, but in practice most analyses rely on one: the Transactional Net Margin Method (TNMM) under the OECD framework, or its US analogue the Comparable Profits Method (CPM). These methods compare the operating margin or another profit-level indicator of the tested party with the corresponding margins earned by independent comparable companies. The benchmarking study is the analytical apparatus that produces those comparable margins.</p>