comparability analysis
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The concept comparability analysis represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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comparability analysis
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- 2020 documenting transfer pricing under pandemic circumstances
- A Latvian perspective on the principle of options realistically available
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- APAs and the consequences of COVID-19
- Adoption of substantial amendments to transfer pricing legislation
- Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
- Applying the turnover filter in transfer pricing
- Are bonds suitable to determine arm’s length interest rates of intercompany loans and do intercompany loans have to be collateralized? An empirical investigation
- Arm's length capital structure in intra-group financing companies : disregarding of equity financing
- BEPS : is the OECD now at the gates of global formulary apportionment?
- Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
- Benchmark-Studien und Konzernsynergien = Benchmark studies and group synergies
- Business cycle : an important comparability issue in Latin American countries
- CDI y perdidas definitivas de establecimientos transfronterizos : el asunto W AG (C-538/20) = DTAA and definitive losses of cross-border establishments. The W AG case C-538/20
- COVID-19's impact on Australian transfer pricing and APAs
- Ceny transferowe : komentarz do rozporządzenia : metody ustalania i szacowania cen transferowych : analiza porównywalności : przykłady
- Ceny transferowe : komentarz do rozporządzeń : metody szacowania i analizy cen transferowych.: obowiązki sprawozdawcze : strategia podatkowa : schematy podatkowe MDR : przykłady
- Challenges of applying the comparability analysis in curtailing transfer pricing : evaluating the suitability of some alternative approaches in Africa
- Comparability - moving to the top of the EU's transfer pricing agenda
- Comparability adjustments : In the absence of suitable local comparables in emerging and developing economies ? Case Studies | Comparability adjustments ... [2]
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment
- Comparability analysis - a practical approach : transfer pricing : benchmarking studies
- Comparability analysis for contract manufacturing arrangement : the problem of comparing a limited risk entity with an entrepreneur!
- Comparability analysis outlook : transformation from qualitative to quantitative approach
- Comparability analysis under COVID-19 circumstances in light of the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic
- Comparability issues : additional difficulties in Latin American transfer pricing analyses
- Danish Supreme Court rules against the taxpayer in its third transfer pricing case
- Defining and calculating the arm's-length range
- Delving into BEPS actions 8-10 : insights on comparability
- Developing a transfer pricing policy framework for the current economic crisis and beyond
- Die COVID-19-Pandemie und Verrechnungspreise : Die OECD-Position und ausgewählte Beispiele aus Deutschland, den Niederlanden und Polen
- Die Verwaltungsgrundsätze Verrechnungspreise 2021 : die "83er Grundsätze" sind Geschichte
- Die finalen Verluste sind Geschichte, es lebe die Vergleichbarkeitsprüfung! EuGH, Urteil v. 22.9.2022 - Rs. C-538/20 „W“
- Digitalization of traditional business models : transfer pricing implications of business restructurings
- Dividend withholding taxes after Miljoen, X and Société Générale
- Doctrina de la Audiencia Nacional sobre ajustes de precios de transferencia y la aplicación del rango de precios de mercado derivado de los "benchmarks" = The National court jurisprudence on transfer pricing adjustments and the arm's length range
- E, Veronsaajien Oikeudenvalvontayksikkö C-480/19 : a remarkable case
- El análisis de comparabilidad post-BEPS en precios de transferencia : una visión sobre las operaciones vinculadas con activos intangibles
- Enhanced requirements in the comparability analysis for royalties : U.S. Court of Appeals in the case of Medtronic U.S
- Estimating a COVID-19 crisis effect using AI techniques
- Examining proposed changes to Spain's transfer pricing reporting requirements
- Execução fiscal : análise crítica
- Exposing unaddressed issues in the OECD's BEPS project : what about the roles and implications of contract interpretation law and private international law in transfer pricing arm's length comparability analysis?
- Fiscale behandeling inkomsten buitenlandse icb’s : enkele Europeesrechtelijke en Belgische bedenkingen
- Freedom of establishment and transfer pricing threats for the EU single market
- Fremdvergleichsdaten in Entwicklungsländerfällen : das Arbeitspapier der OECD "Transfer Pricing Comparability Data and Developing Countries"
- Fundamentals of transfer pricing : general topics and specific transactions
- Gesetzliche Neuregelung der Verrechnungspreise in Luxemburg : außerdem Hinweise zum neuen Rundschreiben der Steuerbehörde vom 27.12.2016
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Group synergies and the Shapley value analysis : a game theory approach
- How U.S. tariffs affect transfer pricing and what companies are doing
- In-depth analysis of the concept of options realistically available in transfer pricing
- Indian budget's amendments to transfer pricing provisions - a further step towards a predictable tax environment
- Indonesia : how to select the most appropriate method
- Intangible transactions and profit allocation in the semiconductor industry
- Intangibles alert
- Is the regime of fixed margins an alternative to the current application of the arm's length standard?
- Is there a sixth comparability factor in Canadian transfer pricing?
- Issuance of the 2015 Singapore TP Guidelines
- JTPF discussion paper on comparables in the European Union
- Justice, equality and tax law
- Location savings and its impact on transfer pricing
- Medtronic II : transfer prcing lessons from the Tax Court's wobbly bridge
- Methodologies for applying transfer pricing adjustments to comparable companies following the COVID-19 economic downturn
- Metodología de los precios de transferencia : régimen fiscal de las operaciones vinculadas
- Misconceptions regarding volume and size in transfer pricing
- New transfer pricing decree : no longer ahead of the curve
- New transfer pricing guidelines on intra-group financing activities
- New transfer pricing rules as from 1 January 2014
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- OECD developments on comparability and profit methods
- OECD drafts improve company flexibility in economic downturn
- OECD veröffentlicht Leitlinien zu den Verrechnungspreisfolgen der COVID-19-Pandemie
- OECD-Beispielsrechnung für Kapitalanpassungen : Anpassungsrechnungen bei der Verrechnungspreisanalyse
- Panamanian transfer pricing jurisprudence in the case of a worldwide pharmaceutical company : perspective of the expert appointed by the court
- Precios de transferencia : un modelo de análisis de comparabilidad de operaciones crediticias a partir de bases de datos = Transfer pricing : a model of comparability analysis for credit transactions using databases
- Pricing intangibles transfers : applying the comparable uncontrolled transaction method
- Proactive application of COVID-19 transfer pricing rules in Korea
- Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity
- Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010
- Qatar issues transfer pricing manual
- Recent Italian transfer pricing decisions
- Recent developments in Japanese transfer pricing rules and practice
- Recente ontwikkelingen op het vlak van de vergelijkbaarheidsanalyse in de context van verrekenprijzen
- Ruling of Income Tax Appellate Tribunal in Birlasoft : internal comparables preferred over external comparables
- Selectivity and the arm’s length principle in EU State aid law
- Spain's new transfer pricing rules : endorsing the OECD approach
- Study on comparable data used for transfer pricing in the EU : final report
- TP regulation regarding cost and distribution arrangements under notice 55-18
- The Cameco decision : a welcome glimpse of transfer pricing in the post-BEPS world
- The ECJ’s decision in A SCPI (C-342/20) : a missing piece of one puzzle and a new piece of another?
- The OECD Pillar 1 Blueprint : why Amount B matters
- The arm's length comparable in transfer pricing : a search for an "actual" or a "hypothetical" transaction?
- The arm's length standard in US and UK transfer pricing rules
- The arm's length-principle works just fine (most of the time)
- The comparability analysis in the transfer pricing documentation : an essential element to apply the ALS? - observations on the Tetra Pak case
- The comparability analysis of the Court of Justice of the European Union in the light of the Aures case
- The concept of "options realistically available" under the OECD Transfer Pricing Guidelines
- The fundamental freedoms and the taxation of dividends received by non-resident investment funds : some thoughts on non-discrimination with a special focus on recent ECJ case law
- The impact of COVID-19 on transfer pricing : issues arising during the economic downturn and possible solutions
- The profit split method : historical evolution and BEPS insights [part 1]
- The role of bankability opinions in a proper transfer pricing analysis for intragroup loans
- The state of the art in comparability for transfer pricing
- The use of paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the application of transfer pricing rules
- TogliattiAzot : Russian courts endorse simplistic approach to transfer pricing valuation
- Transactional adjustments in transfer pricing
- Transfer Pricing-Analysen im Lichte der Corona-Pandemie : Praxisempfehlungen der OECD v. 18.12.2020
- Transfer pricing : a case-based approach
- Transfer pricing : ide, strategi, dan panduan praktis dalam perspektif pajak internasional
- Transfer pricing and comparables: searching for a needle in a haystack
- Transfer pricing comparability adjustments : the pursuit of "exact" comparables
- Transfer pricing comparables : insight into IT & ITeS
- Transfer pricing developments around the world 2018
- Transfer pricing handbook : guidance on the OECD regulations
- Transfer pricing, financial transactions and the quest for implicit support : swinging between stand-alone and group credit rating
- Transfer pricing, integration and synergy intangibles : a consensus approach to the arm's length standard
- U.S. tax review [Altera and Whirlpool cases]
- United Nations practical manual on transfer pricing for developing countries (2017)
- United Nations practical manual on transfer pricing for developing countries (2021)
- United Nations practical manual on transfer pricing for developing countries [2013]
- Unresolved conflicts between the U.S. commensurate with income standards and the arm's length comparability analysis : implications of the Altera case on cost-contribution arrangements
- Verrechnungspreise : Benchmarking mittels Datenbankstudien - Fluch oder Segen? = Transfer pricing : benchmarking studies
- Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie
- Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 5 : Verrechnungspreismethoden
- Vietnam : an examination of the transfer pricing regulations
- Wann entspricht ein anderer Wert dem Fremdvergleichsgrundsatz besser als der Median? Der Gegenbeweis in Paragr. 1 Abs. 3a Satz 4 AStG ab 2022
- Wenn schon interner Preisvergleich, dann richtig! FG Köln v. 29.6.2017 - 10 K 771/16, IStR 2018, 120 mAnm Bärsch/Engelen
- What constitutes State aid? Important factors companies should consider
- Withholding taxes within the internal market after Sofina : chronicle of a death foretold?
- X Holding : single tax entity only within one Member State in conformity with freedom of establishment = X Holding : Bildung einer steuerlichen Einheit nur innerhalb eines Mitgliedstaates im Einklang mit der Niederlassungsfreiheit
- Zur Vergleichbarkeitsanalyse des EuGH bei der grenzüberschreitenden Verlustverwertung mit besonderem Blick auf die Rs Aures
- Österreichische Verrechnungspreisrichtlinien "reloaded" - ausgewählte Aspekte zum Begutachtungsentwurf der VPR 2020 = Austrian Transfer Pricing Guidelines reloaded - selected aspects of the VPR 2020 Consultation Draft
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