JTPF Discussion Paper on Comparables in the European Union

Journal
International
International Transfer Pricing Journal 2016 (Volume 23), No. 4
This article considers the Discussion Paper issued by the Joint Transfer Pricing Forum in February 2016 as a reaction to the Actions 8-10 Final Reports under the OECD BEPS Project. In particular, it will look into the application of the OECD risk framework and various practical aspects of comparables search studies.