- August 13, 2026
- 10:42 am
— VIDEO GUIDE
Transfer Pricing Benchmarking Explained: Comparables, TNMM & Arm’s-Length Range
A transfer pricing benchmarking study is much more than a database search.
This video explains how the transaction, functional analysis, transfer pricing method, tested party and comparable-company search work together to establish an arm’s-length result.
What You Will Learn
Internal and external comparables
Functional analysis
TNMM
Profit Level Indicators
Tested party selection
Comparable-company screening
UAE, regional and international comparables
Interquartile ranges
Arm’s-length analysis
Key Takeaway
A database search produces potential comparables. A benchmarking study determines whether those companies are actually comparable.
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Video Transcript
Insert the complete approved Video 3 script.
Frequently Asked Questions
TNMM evaluates the net profitability of a Controlled Transaction against an appropriate base such as sales, costs or assets.
Not necessarily. Reliable internal comparable information should also be considered where available.
No. Search methodology, comparability, screening and financial analysis remain critical.
About thetransferpricing.com
thetransferpricing.com is a specialised transfer pricing brand of Prime Partners Global LLC-FZ, providing transfer pricing advisory, benchmarking, documentation and related economic analysis support.
Disclaimer
Content on this page and in the accompanying video is provided for general informational and educational purposes only and does not constitute tax, legal, accounting or transfer pricing advice. The appropriate treatment of any transaction depends on the applicable legislation and the specific facts and circumstances.