TRANSFER PRICING

Audit-Proof Benchmarking for Transfer Pricing.

Automate your TNMM analysis. Access global financial data to determine arm's length margins and Profit Level Indicators (PLIs) in minutes. Aligned with OECD standards.

Over 50,000 public companies + 500,000 private companies with standardized financial data

Complete transparency of data and calculations

SIC and NAICS code classification for precise industry comparisons

Country and size filters for tailored analyses

Trusted by tax advisors and international companies

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PAIN POINT

Incorrect Benchmarking Data Triggers Tax Risks.

Tax authorities are tightening their scrutiny, and documentation requirements are stricter than ever. Manual benchmarking is risky and time-consuming. smartZebra provides a standardized, automated process to find comparable companies and determine arm's length ranges, ensuring your documentation stands up to scrutiny.

CUSTOMIZABILITY

Profit Level Indicators (PLIs) with Full Transparency.

All the metrics you need for Transactional Net Margin Method (TNMM) analysis.

Profit Level Indicators

Calculate EBIT Margins, Berry Ratios, and Return on Costs instantly.

Smart Screening

Apply quantitative screens for independence, losses, and R&D intensity.

Private & Public Companies

Access 50,000+ potential comparables across all major tax jurisdictions.

Arm's Length Range

Automatic calculation of the Interquartile Range (IQR) and Median.

Source Links

Direct traceability to the original annual report for every data point.

Benchmark Export

One-click generation of the full benchmarking study appendix.

ACTION

Streamline Your TP Documentation.

Critical support for your tax compliance lifecycle:

TNMM Benchmarking Studies

Local File Documentation

BEPS

Advance Pricing Agreements (APAs)

Intercompany Service Charges

Tax Risk Assessments

PLIs in Three Steps.

A Profit Level Indicator (PLI) measures the arm's length profitability of a controlled transaction — typically operating margin, net cost plus, or Berry ratio. smartZebra takes you from search strategy to a documented, OECD-compliant arm's length range in three steps.

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Step 1

Define Search Strategy.

Select region, industry codes (NACE/SIC), and turnover thresholds.
Create your initial acceptance set.

Step 2

Review Comparables.

Review qualitative business descriptions to accept or reject peers based on functional comparability.
Quickly access the company website.
Document your elimination criteria.

Step 3

Calculate & Document.

Select your PLI (e.g., Operating Margin) and generate the final arm's length range report.
Export to Excel.
Access detailed background Information.

Granular Control over Profit Margins.

smartZebra allows you to test various Profit Level Indicators to find the most appropriate method for the tested party.

Available Profit Level Indicators (PLIs).

Operating Margin (EBIT / Sales)
Net Cost Plus (EBIT / Cost)
Berry Ratio (Gross Profit / OpEx)
Return on Assets (EBIT / Assets)
Return on Capital Employed (ROCE)
Gross Margin

HIGHLIGHT

Your Transfer Pricing Advantages.

Defensible documentation reduces the risk of income adjustments.
Data and methodologies are fully aligned with Chapter III of the OECD Guidelines.
Complete a full benchmarking study in hours instead of weeks.

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