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Infographic – January 2015 | RoyaltyRange

 

It is established that finding comparable data for Transfer Pricing analysis is hard, especially if that information has to be limited to a certain territory. Therefore data from different regions is taken – but would, for example, the US and Italy market practices be really comparable?

Local agreements are considered to be the most reliable information and their use over other comparables is encouraged in the Guidance on Transfer Pricing Documentation and Country-by-Country Reporting, released in September 2014 under OECD Base Erosion and Profit Shifting project.1

RoyaltyRange is compliant with the Guidance on Transfer Pricing Documentation and Country-by-Country Reporting. Our data meets the requirements for local comparables.

Click here to read more about OECD regulations and RoyaltyRange.

1 Chapter V, D. Compliance issues, D.9. Other issues, Paragraph 46

1 Chapter V, D. Compliance issues, D.9. Other issues, Paragraph 46