Economic Comparability

Economic Comparability is a systematic analytical framework used in transfer pricing and international taxation to assess whether transactions between related parties are conducted under conditions analogous to those between independent enterprises by adjusting for economically significant differences that affect the pricing of goods, services, or intangibles.

42

Publications

2.3K

Citations

88

Authors

46

Institutions

Publications per year

2017–2026

11

Authors

88

  1. IM
    International Monetary Fund

    International Monetary Fund, United States

    3 publications · 43 citations

    3

    h-index

  2. SK
    Sangwan Kim

    University of Massachusetts Boston, United States

    2 publications · 60 citations

    2

    h-index

  3. CW
    Clare Wang

    University of Colorado Boulder, United States

    2 publications · 366 citations

    2

    h-index

  4. PP
    Panos Pashardes

    University of Cyprus, Cyprus

    1 publications · 68 citations

    1

    h-index

  5. CC
    Constantinos Challoumis - Κωνσταντίνος Χαλλουμής

    National and Kapodistrian University of Athens, Greece

    1 publications · 21 citations

    1

    h-index

1–5 of 88

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 190 citations

    4

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 3 publications · 151 citations

    3

    h-index

  3. IMF Staff Country Reports

    3 publications · 43 citations

    3

    h-index

  4. 1

    h-index

  5. World Trade Review

    1 publications · 14 citations

    1

    h-index

1–5