On January 24th, 2017, the discussion draft A Toolkit for Addressing Difficulties in Accessing Comparable Data for Transfer Pricing Analyses was released. Created by the Platform for Collaboration on Tax, comprised of the IMF, OECD, UN, and World Bank Group, the draft aimed to “address some of the challenges associated with difficulties in accessing comparables data.” Comments were solicited, and encouraged, from the public.
President & CEO of ktMINE, David R. Jarczyk’s comments focus on providing information on the availability of market data:
- for independent transactions involving intangibles, and
- for other independent transactions analyzed for transfer pricing purposes.
His full response will be posted after the April 7 deadline and can be read here.