Service Fees database for CUP and CUT benchmarking studies


The Service Fees database is used for Transfer Pricing analysis. You need to compare service fees charged in transactions between related parties (controlled transactions) with those charged in transactions between unrelated parties (uncontrolled transactions). It is easy to perform a robust TP benchmarking analysis by using the RoyaltyRange solution – Service Fees database.

Transfer Pricing professionals use this database to conduct benchmarking studies, particularly when applying the Comparable Uncontrolled Price (CUP) or Comparable Uncontrolled Transaction (CUT) methods. These methods require identifying comparable uncontrolled transactions involving the provision of similar services to determine whether the prices charged in controlled transactions are at Arm’s Length. This comparison requires access to reliable data on service fees charged in the market, which is where a Service Fees database becomes invaluable.

Together with high-quality Transfer Pricing comparables data on third-party service agreements you also get:

  • Detailed data on recent agreements for various service types.
  • High-quality data that complies with guidelines from the OECD and US Treas. Reg. §1.482.
  • Data that is manually analyzed for up to 20 comparability factors.
  • Agreements with 60 types of fees, including sales commissions, management fees, brokerage commissions, and agent fees.
  • Agreements with remuneration based on 30 fee bases, including sales, cost, EBITDA, and asset value.
  • Original documents and files are available for download.
  • Support and search strategy assistance.

The database demo and trial version are easily accessible here.

You can choose between two options to use our database:

  • Choose subscription type. With subscription access, you will able to perform benchmarking analysis easily and quickly. Our subscriptions ensure that you can access high-quality service fees comparables data for Transfer Pricing purposes. Our support and dedicated managers will provide onboarding, database training, and search strategy assistance. Choose a weekly or yearly plan and explore the database. Request a subscription here.
  • Request One Search service. In case you need to get data only for 1 project and you prefer that the RR team runs the search for you and provides you with the reports – our One Search service is the ideal option. It enables you to get comparables on a one-off basis. You will receive the preview of reports within a few hours and, if you are happy with the results, you can purchase the data. Request One search service here.

Request royalty rate search

We will perform the search and deliver the initial results within hours, at no cost.