Strumento di Transfer Pricing
Inserisci i tuoi dati comparabili nel calcolatore sottostante. Lo strumento calcola automaticamente il primo quartile (25°), la mediana (50°) e il terzo quartile (75°) secondo la metodologia OCSE standard. Se il margine della parte testata rientra nell'intervallo interquartile (IQR), non sono necessarie rettifiche. Se il margine è esterno all'IQR, viene calcolata la rettifica per riportare il prezzo al valore mediano.
OECD TPG · LIVE
Arm's length range, documented.
Not just benchmarked.
inputs.conf
comparable_set.json
methodology.conf
01// engagement— OECD TPG ¶1.33-1.38
02entity_name=
03jurisdiction=
04fiscal_years=
05currency=
06transaction_type=
07tested_party_role=
08// method— OECD TPG Ch. II
09tp_method=
10profit_level_indicator=
formula: Operating Profit / Revenue
11// financials— tested party P&L
12revenue=€
13cogs=€
14opex=€
15operating_profit=€
16// comparable_set— OECD ¶3.35-3.54 · min 3, 6+ recommended
17iqr_standard=
Company nameOperating Margin%Year
01
02
03
04
05
06
18// functional_analysis— OECD ¶1.51-1.106 (FAR)
Functional analysis coverage (tick each confirmed):
30
31
32
33
34
35
37far.rationale=
Functional analysis · FAR + DEMPE (OECD ¶1.51-1.106)
19// method_selection_rationale— OECD Ch.II · most appropriate method
Method-selection criteria addressed:
40
41
42
43
44
45
47method.rationale=
Method selection · OECD Ch.II most-appropriate-method
20// comparable_search_strategy— OECD Ch.III · database + screens
Search strategy documentation (OECD ¶3.31-3.54):
50
51
52
53
54
55
57search.rationale=
Comparable search · OECD Ch.III (database + screens + rejection log)
21// comparability_adjustments— OECD ¶3.50-3.54
60adjustments.narrative=
Comparability adjustments · OECD ¶3.50-3.54
22// trend_analysis— OECD ¶3.75-3.79 · multi-year data
63prior_year_pli=%
64prior_financial_year=
Trend analysis · multi-year data (OECD ¶3.75-3.79)
23// documentation_tier— OECD Ch.V · BEPS Action 13
Three-tier documentation (BEPS Action 13):
65
66
67
68
69
70documentation.rationale=
Documentation tier · Master file + Local file + CbCR (BEPS Action 13)
24// risk_warnings— rule engine · ISA 550 / OECD
Only 0 comparables in the final set — OECD ¶3.56 recommends a broader sample (typically 6+) to reduce selection bias.
OECD ¶3.56
No functional-analysis items confirmed — OECD ¶1.51 requires FAR analysis to establish comparability.
OECD ¶1.51
Risk warnings · 7-rule engine (ISA 550 / OECD)
25// disclosure_and_conclusion— IAS 24.18 · IFRS 12
Tick disclosure items addressed in FS notes:
80IAS 24.13-14
81IAS 24.18(a)
82IAS 24.18(b)
83IAS 24.18(c)-(d)
84IAS 24.23
85IAS 24.17
86IAS 24.13
87IAS 1.122
93prepared_by=
94reviewed_by=
99conclusion.narrative=
Disclosure + conclusion · IAS 24.18 + IFRS 12
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1
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Inserisci le cifre dal bilancio o dalle stime di pianificazione.
2
Ottieni risultati istantanei
Calcoli conformi agli ISA/IFRS con metodologia documentata.
3
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