International - The State of the Art in Comparability for Transfer Pricing
- P. Fris; S. Gonnet
- International Transfer Pricing Journal, 2010 (Volume 17), No 2
- 25 February 2010
The past 15 years, and even more so the last 5 years, have shown a marked growth in popularity of the transactional net margin method. The increasing use of this method has led to a tendency towards reliance upon standardized benchmarking searches, at the expense of more comprehensive and economically sound approaches. Recent developments in transfer pricing show that this tendency may now come to an end.