International - JTPF Discussion Paper on Comparables in the European Union
- R. Dawid
- International Transfer Pricing Journal, 2016 (Volume 23), No 4
- 14 July 2016
This article considers the Discussion Paper issued by the Joint Transfer Pricing Forum in February 2016 as a reaction to the Actions 8-10 Final Reports under the OECD BEPS Project. In particular, it will look into the application of the OECD risk framework and various practical aspects of comparables search studies.