Abstract: In accordance with arm’s length principle, the company, when purchasing goods/services within the MNE’s, have to agree the conditions to ensure the margin markup, taking into consideration their functions, the assets involved and the risks that are taken. In this case, one of the most important tasks of MNE’s management is to determine the planned markup which, on the one hand, would be beneficial to the company (including in terms of tax burden) and, on the other hand, would satisfy the requirements of local rules of Transfer pricing (TP). The process of determining the margin markup is one of the key stages of the TP. In TP practice, such a markup is determined with in special methods of TP application, each of which applies in a particular situation and uses its kind of markup. Using of statistical methods and econometric models with appliance of the Multiple year approach provides an opportunity to assess the representativeness of financial data in the process of transfer pricing documents preparation. Statistical tests give a conceptual answer, is it possible to use historical data to assess the current economic situation. If the answer is «yes,» each comparable company using regression analysis could be analyzed for internal specific factors influence according to the financial indicators. On the assumption it is possible to conclude whether the Multiple year data is improved the compatibility for the purposes of TP analysis.