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Benchmarking studies provide evidence that your intercompany pricing is at arm’s length by comparing your transactions to similar transactions between unrelated parties.

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Why benchmarking matters

Tax authorities may challenge your transfer pricing if they believe intercompany transactions are not priced at arm’s length. Benchmarking studies provide the economic analysis to support your pricing decisions.

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Tracking benchmarking studies

Go to Transfer Pricing and click the Benchmarking tab to view and manage your studies. For each study, you can track:
  • Scope — which entities and transactions are covered
  • Methodology — the benchmarking approach used
  • Results — the arm’s length range and where your pricing falls
  • Date — when the study was conducted
  • Supporting documents — the full benchmarking report and data

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Requesting a benchmarking study

If you need a new benchmarking study, you can request one through Commenda’s service marketplace. Professional advisors will conduct the analysis and deliver the results directly to your Commenda account.