Tags » Comparables

Ruby Comparable Made Simple

# Comparable test
class Testing
  include Enumerable
  include Comparable
  attr_accessor :a, :b, :c

  def initialize(a, b, c)
    @a = a
    @b = b
    @c = c
  end

  def each
    yield @a
    yield @b
    yield @c
  end

  # This method is called by the inherited comparison methods (viz. 53 more words
Ruby On Rails

Seed-Stage Venture Valuation: Methodological Guide for Valuing a Startup

Early-stage startup valuation is an important topic for both founders and venture capitalists. On one side entrepreneurs want to receive recognition for their achievements so far, while on the other investors require comprehensive and adequate pricing methodology for pursuing an investment in a particular startup. 748 more words

Startups

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; imdb doesn’t quite cut it), learning about new books, keeping a running log of what I have read, and giving myself yearly challenges to consume more literature. 1,018 more words

Humor

The Search for Comparables in Transfer Pricing

Paragraph 3.4 of the Transfer Pricing OECD Guidelines explains:

“Below is a description of a typical process that can be followed when performing a comparability analysis.

451 more words

Transfer Pricing Methods: Overview

Paragraph 2.2 of the OECD Transfer Pricing Guidelines suggests:

“The selection of a transfer pricing method always aims at finding the most appropriate method for a particular case.

525 more words

Comparability Analysis in Transfer Pricing

Paragraph 1.33 of the OECD Transfer Pricing Guidelines explains:

“Application of the arm’s length principle is generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises.

450 more words