In some cases, not all comparable transactions examined will have a relatively equal degree of comparability. Where it is possible to determine that some uncontrolled transactions have a lesser degree of comparability than others, they should be eliminated.
TPG2017 Chapter III paragraph 3.56
Category: A. Performing a comparability analysis, OECD Transfer Pricing Guidelines (2017), TPG2017 Chapter III: Comparability Analysis | Tag: Arm’s length range, Comparability analysis, Elimination of less comparable« Prev | Next »
TPG2017 Chapter III paragraph 3.64