Adjustments and comparability between controlled and uncontrolled transactions

Abstract

In order to achieve a greater degree of comparability between controlled and uncontrolled transactions, it is necessary to make certain adjustments (in the paper we will explain accounting adjustments, adjustments in the balance sheet and other adjustments). Furthermore, the results of regression analysis will also be presented in the paper, which indicate the significance of applying statistical research methods for transfer pricing analysis (which contributes to a significant narrowing of the reference value range and a more precise evaluation).

Keywords

• controlled transactions
• uncontrolled transactions
• adjustments
• comparability
• transfer pricing