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Risk Matrix Approach in Selecting Comparable Parties for Transfer Pricing Benchmarking: A Practical Framework for Multinational Enterprises

Reza Adrinata

International Transfer Pricing Journal2026https://doi.org/10.59403/36pg483article
ABDC C
Weight
0.37

What the paper says

This study examines the use of a risk matrix as a risk management framework for selecting comparable parties in transfer pricing benchmarking within multinational enterprises. Using a qualitative legal-practical approach, it analyses the OECD Guidelines (2022), academic literature and illustrative case studies. The findings show that a likelihood-impact risk matrix enables systematic screening of comparables: low-risk comparables form a core set, medium-risk comparables are retained with caution and high-risk comparables are excluded. This approach strengthens documentation, enhances transparency and reduces dispute and compliance risks, contributing to both transfer pricing theory and practice.

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https://doi.org/https://doi.org/10.59403/36pg483

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@article{reza2026,
  title        = {{Risk Matrix Approach in Selecting Comparable Parties for Transfer Pricing Benchmarking: A Practical Framework for Multinational Enterprises}},
  author       = {Reza Adrinata},
  journal      = {International Transfer Pricing Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/36pg483},
}

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Risk Matrix Approach in Selecting Comparable Parties for Transfer Pricing Benchmarking: A Practical Framework for Multinational Enterprises

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.