Review of Benchmark Analysis during COVID-19: Case Study Analysis in Three Industries Particularly Affected by the Pandemic
Journal
International
International Transfer Pricing Journal 2022 (Volume 29), No. 4
This article discusses the potential adjustments adopted in the benchmark analysis for selected industries for the year 2020. The chosen sectors – apparel and non-apparel retail, oil and gas, and air transportation and tourism – are examined in detail in specific case studies.