Comparability analysis – to implement the arm’s length standard, one must look at similar transactions. To determine if a transaction is similar the concept of Comparability Analysis has been developed by tax authorities. Potential papers on comparability analysis include:
1. Can data analytics improve data analytics?
2. Pick one comparable factor and discuss what factors needed
3. Compare and contrast the comparability requirements for each major method.
4. Evaluate the conditions where the comparability factors do and do not lend themselves to being adjusted to increase comparability.
5. How can one extend the comparability factors to the developing countries, where financial data is hard to find?
