External Comparability Analysis

External Comparability Analysis is a systematic method within transfer pricing that belongs to the broader class of comparability analyses, specifically designed to assess the degree of similarity between controlled and uncontrolled transactions by evaluating external factors such as market conditions, geographic location, and economic environment to ensure the reliability of price comparisons under the Resale Price Method.

3

Publications

80

Citations

11

Authors

5

Institutions

Publications per year

2017–2026

1

Authors

11

  1. AW
    Annet Wanyana Oguttu

    1 publications · 15 citations

    1

    h-index

  2. AG
    Andrew Golub

    National Development and Research Institutes, United States

    1 publications · 26 citations

    1

    h-index

  3. CL
    Carla Lewis

    Resource Development Institute, United States

    1 publications · 26 citations

    1

    h-index

  4. BD
    Bruce D. Johnson

    Mayo Clinic, United States

    1 publications · 26 citations

    1

    h-index

  5. AS
    Antonio Soria

    Joint Research Center, Spain

    1 publications · 39 citations

    1

    h-index

1–5 of 11

Venues

  1. Intertax

    1 publications · 15 citations

    1

    h-index

  2. Energy Policy

    1 publications · 39 citations

    1

    h-index

  3. Journal of Psychoactive Drugs

    1 publications · 26 citations

    1

    h-index

  4. European Taxation

    ET · 1 publications · 12 citations

1–4