Tags » Comparables

Comparability in Transfer Pricing: Characteristics of Property or Services

Paragraph 1.39 of the OECD Transfer Pricing Guidelines explains:

“Differences in the specific characteristics of property or services often account, at least in part, for differences in their value in the open market.

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What Your Goodreads Says About You

Goodreads is an amazing and innovative resource. I found out about it in 2010, but my obsession really took flight in  2012. It has proved an invaluable tool in so many ways: tracking books I want to read (still waiting for a movie version of this concept), learning about new books, keeping a running log of what I have read, and giving myself yearly challenges to consume more literature. 1,033 more words