When undertaking a comparability analysis, there is no requirement for an exhaustive search of all possible relevant sources of information. Taxpayers and tax administrations should exercise judgment to determine whether particular comparables are reliable.
TPG2017 Chapter III paragraph 3.81
Category: C. Compliance issues, OECD Transfer Pricing Guidelines (2017), TPG2017 Chapter III: Comparability Analysis | Tag: Comparability analysis, Compliance issues, Documentation, Exercise of good judgment« Prev | Next »
TPG2017 Chapter III paragraph 3.83