Report on the Use of Comparables in the EU (2017)

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In March 2017 the JTPF agreed the Report on the Use of Comparables in the EU. The report establishes best practices and pragmatic solutions by issuing various recommendations for both taxpayers and tax administrations in the EU and aims at increasing in practice the objectivity and transparency of comparable searches for transfer pricing.

JTPF-comparables-October-2016

 

JTPG-comparables-Oct-2016

TP guidelines

TP case laws