TODO_TAGS_REVIEW

Transfer-Pricing Interquartile Range Benchmark

OECD Transfer Pricing Guidelines Ch. III §3.57 interquartile-range arithmetic over a caller-declared array of already-selected comparable financial ratios: linear-interpolation quartiles (Q1/median/Q3), IQR, and a tested-party ratio-vs-range verdict (below/within/above range). Also computes the TNMM net-cost-plus and operating-margin ratios and the Berry ratio directly from caller-declared financial data. Comparable-set SELECTION and functional/DEMPE analysis are entirely caller judgment -- this kernel performs no comparability analysis and never opines on which PLI applies; it is pure downstream arithmetic on an already-selected set. Cross-links art-456 GloBE safe-harbour (consumes the same underlying entity financial data for a different regime). Zero network, zero PII.

Tool URL: https://ainumbers.co/chaingraph/art-473-interquartile-benchmark.html AP2/Policy Mandate export: yes

post/v1/tools/benchmark_tp_interquartile_range

Request

  • Base URL: https://ainumbers.co
  • URL: https://ainumbers.co/v1/tools/benchmark_tp_interquartile_range
  • Auth: none declared

Request body

financialsunknown required
tested_party_rationumber required

Response

Successful tool execution result

comparable_countinteger
iqrnumber
mediannumber
not_a_comparable_selectorstring
q1number
q3number
range_verdictstring
sorted_comparable_ratiosnumber[]
tested_party_rationumber

Changes

No recorded changes to this operation across all 1 revision of this API.