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Comparability planning · sources reviewed 22 July 2026

Transfer pricing comparability worksheet

Compute one method-specific indicator and compare it with a range you can document. AfroTools supplies no country benchmark, arm's-length conclusion, audit report, filing, penalty estimate or tax adjustment.

Local-only inputsUser-supplied rangeFive comparison methodsTXT · JSON · print/PDF

Quick answer: an indicator inside a comparable range is a planning observation, not proof of arm's-length compliance. OECD guidance puts comparability analysis at the centre: transaction delineation, functions, assets, risks, contractual terms, economic circumstances and domestic law still matter.

Build the comparison

Use synthetic or appropriately handled business data. Do not paste contracts, personal data or confidential narrative.

This note is mandatory. AfroTools does not supply or validate the range.

Method and evidence questions

Does “inside the range” mean compliant?

No. It means only that the arithmetic indicator is between the user-entered low and high values. A reliable conclusion depends on the controlled transaction and comparable circumstances.

Why are there no African industry benchmarks?

A generic range without transaction, year, functions, risks, geography, screening and domestic-law context could mislead. This worksheet requires a source note instead.

Does the tool apply Amount B?

No. Amount B is an optional simplified approach for in-scope baseline distributors and depends on jurisdiction adoption and detailed scoping. This page does not automate it.