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Publikation von Prof. Petutschnig im Journal of International Accounting, Auditing and Taxation

10. Juni 2022

Transfer pricing comparables: Preferring a close neighbor over a far-away peer?

Bert Steens, Thibaut Roques, Sébastien Gonnet, Christof Beuselinck, Matthias Petutschnig. 2022. Transfer pricing comparables: Preferring a close neighbor over a far-away peer?,
Journal of International Accounting, Auditing and Taxation 47, https://doi.org/10.1016/j.intaccaudtax.2022.100471.

 

Highlights

•We study country and firm characteristics for international transfer pricing comparables.

•Country-risk explains the operational profitability of a company better than its geographic region.

•This supports expanding the current regional scope of comparables searches to a global level, provided that country risk is controlled for.

•In the absence of proper country risk adjustments, developing countries may receive too little tax revenues when using traditional comparables.

Click here to access the paper: Transfer pricing comparables: Preferring a close neighbor over a far-away peer? - ScienceDirect