COMPARABILITY OF INTANGIBLES
Functional analysis
*OECD BEPS: Aligning Transfer Pricing Outcomes with
Value Creation, Actions 8-10 - 2015 Final Reports
According to OECD BEPS, Actions 8-10, the comparability, and the
possibility of making comparability adjustments, are crucial factors in
determining potentially comparable intangibles and related royalty
rates drawn from commercial databases.
"It is important to assess whether publicly available data drawn from
commercial databases and proprietary compilations is sufficiently
detailed to permit an evaluation of the specific features of intangibles
that may be important in conducting a comparability analysis."*
RoyaltyRange provides royalty rate reports relating
to your specific search strategies, including:
Links to original
sources.
Full texts of
original
agreements.
Full details on up to 50
comparability factors
for each agreement,
incorporating
functional analysis of
Contact us!www.royaltyrange.com info@royaltyrange.com
AssetsCostsRisks Functions

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Royalty range comparability

  • 1. COMPARABILITY OF INTANGIBLES Functional analysis *OECD BEPS: Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports According to OECD BEPS, Actions 8-10, the comparability, and the possibility of making comparability adjustments, are crucial factors in determining potentially comparable intangibles and related royalty rates drawn from commercial databases. "It is important to assess whether publicly available data drawn from commercial databases and proprietary compilations is sufficiently detailed to permit an evaluation of the specific features of intangibles that may be important in conducting a comparability analysis."* RoyaltyRange provides royalty rate reports relating to your specific search strategies, including: Links to original sources. Full texts of original agreements. Full details on up to 50 comparability factors for each agreement, incorporating functional analysis of Contact us!www.royaltyrange.com info@royaltyrange.com AssetsCostsRisks Functions