International - Comparability Issues: Additional Difficulties in Latin American Transfer Pricing Analyses
- H. Katz
- International Transfer Pricing Journal, 2010 (Volume 17), No 6
- 28 October 2010
Focusing on the comparability issues that specifically affect Latin American companies, the author considers macroeconomic and microeconomic factors that contribute to difficulties in the context of transfer pricing analyses. An alternative method is proposed for situations where it is not possible to find sufficiently comparable companies.