Benchmarking, comparables and databases

Effective, strategic and defensible transfer pricing starts with the right comparables. We combine rigorous functional analysis with targeted database research to produce benchmarking that stands up to scrutiny. Whether it is transactions involving the sale of goods, provision of services, intellectual property or financial transactions, we have the tools and expertise to assist. Our approach involves understanding the nuances of the transactions, including the commercial and economic factors impacting the transactions. We then tailor benchmarking studies so that you get the answer most appropriate for your business.

Benchmarking, comparables and databases

Benchmarking, comparables and databases


Our benchmarking, comparables and databases services include:

  • Identifying, analysing and validating suitable TP comparables using global and regional databases
  • Functional analysis
  • Risk analysis
  • Undertaking benchmarking studies
  • Compiling market analysis
  • Providing industry research- Developing or updating benchmarking studies

Building the economic foundation

Tax authorities expect transfer pricing to be based on objective, market-based evidence. We meet that standard by identifying and analysing suitable comparables using global and regional databases. This can be tricky in certain African markets, but our experience and access to quality databases, coupled with our technical skills, ensures we are able provide relevant, latest available and legitimate comparables as required.

Rigorous functional and risk analysis

We offer thorough functional and risk analysis – mapping out functions performed, risks assumed, and assets employed.

Finding and validating comparables

We source and refine sets of comparables that accurately reflect your tested party’s profile. This includes screening for geographic, size, and functional similarities.

Adding industry insight

We combine database results with market and industry research, adding qualitative context that strengthens your benchmarking and makes it more defensible during review.

Your African transfer pricing specialist