by Cyrano | Oct 28, 2025 | Benchmarks, TNMM/CPM, Transfer Pricing
Tp qube The number of comparable companies in a TNMM search can vary widely, from as few as five to more than fifty. Smaller sets are naturally more vulnerable to tax authority challenges: the removal or addition of a single company can significantly shift the arm’s...
by Cyrano | Sep 1, 2023 | Benchmarks, TNMM/CPM, Transfer Pricing
Tool – Evaluate the risk for not updating a benchmark Following our article that provides some estimates of the likelihood of being out of the range in case of a TNMM benchmark update, we are happy to release a tool that estimate this probability based on a...
by Cyrano | Aug 24, 2023 | Benchmarks, TNMM/CPM, Transfer Pricing
Tp qube Transfer pricing policies of MNEs are more scrutinized than ever by tax administrations. African tax administrations are no exception. Hence, 28 African countries have joined the inclusive framework on BEPS[1]. MNEs have to secure their intragroup transaction...
by Cyrano | Feb 28, 2021 | Benchmarks, TNMM/CPM, Transfer Pricing
Tp qube 👉The first part of our guide focusing on why performing a comparable company search is available here. This article is the second part of our simplified guide on transfer pricing comparable company searches, with a focus on European searches. This guide aims...
by Cyrano | Feb 28, 2021 | Benchmarks, TNMM/CPM, Transfer Pricing
Tp qube This article is the first part of our simplified guide on transfer pricing comparable company searches, with a focus on European searches. This guide aims at presenting the key features of comparable company searches to tax and finance professionals exposed to...
