Resources
Practical guidance on transfer pricing benchmarking, intercompany financing, and how to get the most out of tpFins.
Credit ratings 101
Overview of credit ratings and their role in transfer pricing analyses, including how credit risk is assessed, why it impacts arm’s-length interest rates, and the use of financial and market-based tools to evaluate borrower creditworthiness.
January 10, 2026
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A practical approach to estimating credit risk in TP using Altman's Z-Score Model
How to leverage the Z-Score model to estimate credit risk in intercompany financing: mapping to ratings, direct benchmarking, and creating an adjusted score.
February 24, 2025
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The Z-Score Model: A Useful Tool for Intercompany Financial Transactions
One of the biggest challenges in pricing intercompany financial transactions is getting an accurate credit rating analysis of the borrower entity. Credit rating is a key factor that impacts interest rates.
December 4, 2024
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Three comparability adjustments
Overview of how loan tenor and interest rate structure influence intercompany financing analyses, including yield curve adjustments, fixed vs. floating rate considerations, and the use of market-based benchmarks and swap methodologies.
December 02, 2024
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Credit Rating in Transfer Pricing Analyses
Determining the credit quality of the borrower is a crucial step in preparing a reliable analysis to benchmark the arm's length interest rate for intercompany financial transactions.
November 30, 2024
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Yield to maturity (YTM)
Overview of Yield to Maturity (YTM) and its relevance in transfer pricing analyses, including how bond market data reflects credit risk, maturity, market conditions, and arm’s-length financing expectations.
September 21, 2024
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TP Economic Analysis - The ABC
Visual overview of key intercompany financing concepts in transfer pricing, including transaction terms, credit risk assessment, and market-based interest rate analysis.
February 8, 2024
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Measuring yields for bonds
This article breaks down how yields like yield to maturity (YTM), yield to call (YTC), and yield to worst (YTW) are calculated and what they indicate about a bond's return. With step-by-step examples, it clarifies the link between bond pricing, cash flows, and investor risk.
October 12, 2022
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