Concepedia

Transfer Pricing Comparability Analysis

Transfer Pricing Comparability Analysis is a systematic methodological framework used in international taxation to identify and evaluate comparable transactions between independent enterprises for the purpose of assessing the arm’s length nature of prices charged in related-party transactions.

5

Publications

122

Citations

9

Authors

7

Institutions

Publications per year

2017–2026

4

Parents

Publications

5

Transfer Pricing Methods for Services and the Policy of Fixed Length Principle

Constantinos Challoumis - Κωνσταντίνος Χαλλουμής · Economics and Business · 2019 · 61 citations · Full text

, , +15

Environmental Variables of International Transfer Pricing: A Japan-United States Comparison

Roger Y. W. Tang, K. Hung Chan · Abacus · 1979 · 17 citations

, , +13

Challenges of Applying the Comparability Analysis in Curtailing Transfer Pricing: Evaluating the Suitability of Some Alternative Approaches in Africa

Annet Wanyana Oguttu · Intertax · 2020 · 15 citations

, , +14

Classification of transfer pricing systems across countries

Alex Augusto Timm Rathke, Amaury José Rezende, Christoph Watrin · International Economics · 2020 · 15 citations

, , +11

<i>EU–Fatty Alcohols (Indonesia)</i>: Corporate Structure, Transfer Pricing, and Dumping

Shushanik Hakobyan, Joel P. Trachtman · World Trade Review · 2019 · 14 citations

, , +17

1–5 of 5

Authors

9

  1. KH
    K. Hung Chan

    Lingnan University, Hong Kong SAR China

    1 publications · 17 citations

    1

    h-index

  2. SH
    Shushanik Hakobyan

    International Monetary Fund, United States

    1 publications · 14 citations

    1

    h-index

  3. CC
    Constantinos Challoumis - Κωνσταντίνος Χαλλουμής

    National and Kapodistrian University of Athens, Greece

    1 publications · 61 citations

    1

    h-index

  4. AJ
    Amaury José Rezende

    Universidade de São Paulo, Brazil

    1 publications · 15 citations

    1

    h-index

  5. RY
    Roger Y. W. Tang

    Western Michigan University, United States

    1 publications · 17 citations

    1

    h-index

1–5 of 9

Institutions

7

  1. University of Münster

    Münster, Germany

    1 h-index

    1 publications

    15 citations

  2. McGill University

    Montreal, Canada

    1 h-index

    1 publications

    17 citations

  3. Universidade de São Paulo

    São Paulo, Brazil

    1 h-index

    2 publications

    30 citations

  4. Universidade de Ribeirão Preto

    Ribeirão Preto, Brazil

    1 h-index

    1 publications

    15 citations

  5. International Monetary Fund

    Washington D.C., United States

    1 h-index

    1 publications

    14 citations

  6. National and Kapodistrian University of Athens

    Athens, Greece

    1 h-index

    1 publications

    61 citations

  7. College of Accounting

    Ljubljana, Slovenia

    1 h-index

    1 publications

    17 citations

1–7 of 7

Venues

  1. International Economics

    1 publications · 15 citations

    1

    h-index

  2. Economics and Business

    1 publications · 61 citations

    1

    h-index

  3. World Trade Review

    1 publications · 14 citations

    1

    h-index

  4. Abacus

    1 publications · 17 citations

    1

    h-index

  5. Intertax

    1 publications · 15 citations

    1

    h-index

1–5