Company life cycles in database analyses an approach for the future ? Volker Trautmann Electrónico
By: Trautmann, Volker
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Contributor(s): Teneketzis, Lazaros.
Material type: 
ArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | GRUPOS DE EMPRESAS | FINANCIACION
In:
International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: This article outlines an approach on how to enhance and simultaneously simplify economic analyses in a TNMM environment where commercial company databases are typically used to test the arm's length nature of a group's intercompany pricing. By using company life cycle stages derived from cash flow patterns as an additional quantitative screening criterion, this theoretically groundedapproach is able to consider the typically unobservable OECD comparability criterion business strategies. In addition to offering better comparability and increased objectivity, this approach can contribute to a significant reduction of efforts linked to qualitative review steps and, therefore, compliance costs for the taxpayer.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2016/6-4 (Browse shelf) | Available | ITPJ/2016/6-4 |
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This article outlines an approach on how to enhance and simultaneously simplify economic analyses in a TNMM environment where commercial company databases are typically used to test the arm's length nature of a group's intercompany pricing. By using company life cycle stages derived from cash flow patterns as an additional quantitative screening criterion, this theoretically groundedapproach is able to consider the typically unobservable OECD comparability criterion business strategies. In addition to offering better comparability and increased objectivity, this approach can contribute to a significant reduction of efforts linked to qualitative review steps and, therefore, compliance costs for the taxpayer.
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