Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases

This article explores the evolving role of comparability analysis in transfer pricing, bridging theoretical principles with practical application in audits and court rulings. The authors highlight a shift toward a more holistic approach encompassing all comparability factors, emphasizing the growing importance of economic circumstances and business strategies.

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Publication Details

Journal
International Transfer Pricing Journal
Published
2025-06-06
DOI
https://doi.org/10.59403/vmean5
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases

R. Ökten, D. Schoorl, M. Kleimann
International Transfer Pricing Journal
Corporate Taxation and Avoidance
article

Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases

R. Ökten, D. Schoorl, M. Kleimann
article en

Abstract

This article explores the evolving role of comparability analysis in transfer pricing, bridging theoretical principles with practical application in audits and court rulings. The authors highlight a shift toward a more holistic approach encompassing all comparability factors, emphasizing the growing importance of economic circumstances and business strategies.

International Transfer Pricing JournalVol. 32(4)
Openalex Percentile: Top 82%
Corporate Taxation and Avoidance
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Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases — R. Ökten, D. Schoorl, et al. · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS