A common source of information is commercial databases, which have been developed by editors who compile accounts filed by companies with the relevant administrative bodies and present them in an electronic format suitable for searches and statistical analysis. They can be a practical and sometimes cost-effective way of identifying external comparables and may provide the most reliable source of information, depending on the facts and circumstances of the case.
TPG2017 Chapter III paragraph 3.30
Category: A. Performing a comparability analysis, OECD Transfer Pricing Guidelines (2017), TPG2017 Chapter III: Comparability Analysis | Tag: Commercial databases, Comparability analysis, Comparable Uncontrolled Price (CUP) Method, Databases, External comparables« Prev | Next »
TPG2017 Chapter III paragraph 3.33