There are basically two ways in which the identification of potentially comparable third party transactions can be conducted.
TPG2017 Chapter III paragraph 3.40
Category: A. Performing a comparability analysis, OECD Transfer Pricing Guidelines (2017), TPG2017 Chapter III: Comparability Analysis | Tag: Comparability analysis, Comparables search« Prev | Next »
TPG2017 Chapter III paragraph 3.47