April 30, 2019
In February 2019, Deloitte Germany organized a series of eight client workshops under the headline “Transfer Pricing in the C-Suite”. One of the workshops addressed alternative methods to establish the arm’s length principle. Among others, Deloitte TP professionals introduced and discussed the CUP (comparable uncontrolled price) approach using the MARKABLES database. They concluded: “very broad sector coverage”, and “increasing applicability and as such valid source for corroborative analysis.” Click here to read the full documentation.