Tax & Accounting Blog


Bloomberg BNA Transfer Pricing Forum Examines Treatment of Secret Comparables

By Kevin Bell A survey of practitioners from 26 countries found that nine jurisdictions—Argentina, Australia, Canada, China, Germany, India, Italy, Mexico, and Switzerland—use secret comparables to varying degrees, in violation of Organization for Economic Cooperation and Development transfer pricing guidelines. However, the May survey by Bloomberg BNA’s Transfer Pricing Forum also found that Austria, Belgium, … Read More