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Resources
Expert articles, practical tools, and downloads for benchmarking, documentation, and tax operations.
Resource hubs
Use these hubs for structured guidance across your most common transfer pricing tasks.
Benchmarking Hub
Master screening logic, tested-party selection, PLI choice, and comparability adjustments with practical guides.
ExploreDocumentation Hub
Navigate Master File, Local File, CbCR, intercompany agreements, and audit-defense fundamentals.
ExplorePillar Two & CbCR Hub
Track GloBE requirements, minimum-tax mechanics, and CbCR implementation with practical guides.
ExploreTools
OECD Transfer Pricing Guidelines
Searchable text with paragraph-level references for daily arm's length analysis.
Browse guidelinesAI NACE Code Creator
Generate relevant NACE codes from business descriptions and speed up initial setup.
Try toolTP Questionnaire Generator
Create focused questionnaires for interviews and fact collection.
Try toolTransfer Pricing Glossary
Reference core terms and definitions used across benchmarking and documentation projects.
Browse glossaryWebinars
Watch practical walkthroughs and implementation discussions from the team.
A deep dive into modern transfer pricing benchmarking workflows, backed by data from 1.5M+ comparables and our global practitioner survey. See how AI is transforming comparability analysis in 2025.
Learn how general-purpose AI tools like ChatGPT, Claude, and Gemini can be leveraged to streamline transfer pricing workflows, improve documentation, and enhance compliance processes.
Articles
We tested three AI configurations on 10 transfer pricing questions. ChatGPT with web search scored 83%, but models without web access fabricated most quotes. Here's what we learned.
by Borys Ulanenko, CEO of ArmsLength AI
The Berry Ratio (gross profit ÷ operating expenses) is a specialized PLI for low-risk distributors and agents. Learn when it's appropriate, when to avoid it, and how to defend your analysis—with calculation examples and jurisdictional guidance.
by Borys Ulanenko, CEO of ArmsLength AI
The three-tiered BEPS Action 13 framework explained: Master File, Local File, and CbCR requirements by jurisdiction, transaction-specific documentation guides, and the 10 weaknesses that invite audit scrutiny. From compliance to audit defense.
by Borys Ulanenko, CEO of ArmsLength AI![TP Documentation for Business Restructurings [2025]: Exit Charges & FAR](/_next/image?url=%2Fimages%2Fblog%2Fdocumentation-for-restructurings%2Fdocumentation-for-restructurings.png&w=3840&q=75)
Business restructurings trigger intensive transfer pricing scrutiny. Learn what documentation you need before, during, and after a restructuring—including exit charge calculations, valuation requirements, and how to avoid common pitfalls that invite audit adjustments.
by Borys Ulanenko, CEO of ArmsLength AI![TP Documentation for Intangibles [2025]: DEMPE Analysis and Beyond](/_next/image?url=%2Fimages%2Fblog%2Fdocumentation-for-intangibles%2Fdocumentation-for-intangibles.jpg&w=3840&q=75)
Strong intangibles documentation, consistent with OECD Chapter VI (intangibles) and Chapter V (documentation), requires identifying all relevant IP, distinguishing legal ownership from entitlement to returns using the DEMPE framework, and ensuring arm's length compensation for each contributor. This guide covers DEMPE analysis, valuation approaches, hard-to-value intangibles, CCAs, and common documentation gaps.
by Borys Ulanenko, CEO of ArmsLength AI
Pillar Two and CbCR share the €750m scope, and CbCR data is the backbone of Pillar Two transitional safe harbour testing.
by Borys Ulanenko, CEO of ArmsLength AIDownloads
Templates and checklists your team can use immediately.
Transfer Pricing Benchmarking Filters
Essential benchmarking filters for transfer pricing studies, helping you create more accurate and defensible comparable searches.
Transfer Pricing Profit Level Indicators (PLIs)
Comprehensive overview of common Profit Level Indicators used in transfer pricing analyses, with guidance on selecting the most appropriate PLI for your situation.
Local File Review Checklist
Essential checklist for reviewing local file documentation, ensuring it meets all compliance requirements and effectively supports your transfer pricing positions.
Benchmark Cheatsheet
Quick reference guide for transfer pricing benchmarking with tips and best practices for creating robust comparable searches.
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