Tags » Comparables

Transfer Pricing - Comparability Factors

Most countries’ Transfer Pricing rules are based on the “arm’s length principle”, as defined by the Organisation for Economic Co-operation and Development (OECD).

The concept of “comparables” and their importance to the arm’s length principle was introduced in my previous Note in this category. 1,156 more words

Transfer Pricing

Transfer Pricing - The Arm's Length Principle

This Note looks at the arm’s length principle in Transfer Pricing and introduces the concept of “comparables”.

“Comparables” basically means using comparable transactions to the connected-party transaction being reviewed, but between independent unconnected businesses. 1,112 more words

Transfer Pricing

Online Home Values and the Price of Your Home

Plenty of sellers have visited online home valuation sites such as Zillow, Trulia, and others only to be shocked at the published value of their homes. 670 more words


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

  def each
    yield @a
    yield @b
    yield @c

  # 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


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.

303 more words