The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (Spanish)

This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that is available will still allow a reasonably reliable analysis to be performedand a satisfactory approximation of an arm's length outcome to be determined. Part II of thistoolkit thus focuses on making the best use of available data. It discusses the...
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Document also available in : French, English

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  • 2017/04/01

  • Working Paper

  • 116573

  • 1

  • 1

  • World,

  • Other,

  • 2017/08/25

  • Disclosed

  • The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses

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The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (Spanish). Platform for Collaboration on Tax Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/406401503666416479

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