OECD Transfer Pricing Guidelines Ch. III §3.57 interquartile-range arithmetic over an already-selected comparable set: linear-interpolation quartiles (Q1/median/Q3), IQR, and a tested-party ratio-vs-range verdict. Also computes TNMM net-cost-plus / operating-margin ratios and the Berry ratio from declared financials. Comparable-set selection and functional/DEMPE analysis stay entirely caller judgment -- pure downstream arithmetic only. Zero network.
Transfer PricingOECD Ch. III §3.57TNMM · BerryZero PII
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Scope
Cross-links art-472 CbCR builder (same underlying entity financial data) and art-456 GloBE safe-harbour. Never selects comparables or judges functional comparability -- caller declares an already-selected ratio array.