Tag
#Single-Year Comparable Data
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articleTransfer Pricing Tax Audits and the Significance of R&D in Comparable Data
This article discusses the assessment of the significance of R&D in transfer pricing tax audits, the challenges related to comparable data, and the urgency of legal certainty.
Jan 2, 2026
articleSingle or Multiple Year Dilemma as Transfer Pricing Comparable Data
The selection of comparable data when conducting a comparability analysis on using transfer pricing is crucial and requires careful consideration. Two categories of data can be used, namely single-year data and multiple-year data, each of which has different characteristics, which one is better?
Mar 22, 2024
