Abstract
This paper aims at providing a comprehensive overview of existing literature on the topic of comparability Based on existing literature the most commonly used can be categorized in two broad categories: accounting and financial risks adjustments and strategic/market adjustments. With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements when it comes to adjustments, as there is no clear path to follow and very few practical application examples, which would unify the application of As seen, even though the topic of comparability has been around since before the first version of the OECD TP Guidelines, the topic is yet to be fully explored in both official guidance as well as literature, research and especially practical tools.
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