Publications Archives

TPED publications cover primarily the economics of transfer pricing relevant to emerging and developing countries, and range from responses to calls for comments by international institutions to publications in transfer pricing or academic journals.

March 2023

TPED Members Sébastien Gonnet, Michael Hewson, Andréa Leho, Philippe Paumier and Bert Steens provided comments in response to the OECD’s public consultation.

Transfer Pricing Comparables:
Preferring a Close Neighbor
Over a Far-Away Peer?

by TPED

Coping with the lack of comparables, Publications

June 2022

TPED members Bert Steen, Sébastien Gonnet, Christof Beuselinck, Matthias Petutschnig and Thibaut Roques (not a TPED member) published “Transfer Pricing Comparables: Preferring a Close Neighbor Over a Far-Away Peer?” in the Journal of International Accounting, Auditing & Taxation.

Publication approved in the Journal of
International Accounting, Auditing and Taxation

by TPED

Research Areas, Coping with the lack of comparables, Publications

September 2021

We are happy to announce that our paper entitled “Transfer Pricing Comparables: Preferring a Close Neighbor over a Far-Away Peer?” has been accepted for publication in the Journal of International Accounting, Auditing and Taxation (forthcoming 2022)....

TPED responds to a call for comments by the OECD

by TPED

Research Areas, Coping with the lack of comparables, Publications

December 2020

TPED has provided comments on the OECD Public Consultation Documentation named “Reports on the Pillar One and Pillar Two Blueprints published on 12 October 2020”.

OECD, comparables, digital

TPED member publishes about Safe Harbors

by TPED

Research Areas, Safe Harbors, Publications

November 2020

Ednaldo Silva, founder of RoyaltyStat, also a member of TPED, has recently published an article about safe harbors in retail that can be applied to any industry, provided that the source data reflect the specific industry of interest.

comparables, safe harbors, usa

Proposed Framework for Foreign Comparables
Selection and Adjustment

by TPED

Research Areas, Coping with the lack of comparables, Publications

December 2019

TPED is pleased to announce the publication of a Research Paper covering an economically sound and beneficial framework for selecting and adjusting foreign comparables, especially relevant in emerging and developing countries lacking comparables.

Sébastien, Matthias, Bert, Christof

TPED responds to call for comments by the OECD

by TPED

Research Areas, Coping with the lack of comparables, Publications

November 2019

The tax challenges of the digitalisation of the economy were identified as one of the main areas of focus of the Base Erosion and Profit Shifting (BEPS) Action Plan.

In light of the high stakes and the need for a clear direction, the OECD Secretariat has developed a “Unified Approach” which is outlined in the document named “Secretariat Proposal for a Unified Approach under Pillar One”.

Sébastien, Matthias, Bert, Christof

Location Savings Adjustments to Profits

by TPED

Research Areas, Coping with the lack of comparables, Publications

January 2019

Ednaldo Silva, Founder of RoyaltyStat, also a member of TPED, published Location Savings Adjustments to Profits in Journal of International Business and Economics (Silva, Location Savings Adjustments to Profits, JIBE, Volume 19 n°1 19 – https://www.royaltystat.com/assets/docs/RoyaltyStatLocSavAdjTP.pdf). It follows the publication of Silva, Pygmalion Comparables: Why Data from the “Center” Does Not Apply for “Periphery”, BNA Tax 23/2015, 1 (1 et seq) https://issuu.com/ednaldosilva/docs/ednaldo_silva_-_pygmalion_comparabl.

Ednaldo, comparability, adjustments, comparables

Comparability Adjustments
A Literature Review

by TPED

Research Areas, Coping with the lack of comparables, Publications

October 2018

Prof. Matthias Petutschnig, from WU and also a member of TPED, and Stefanie Chroustovsky from WU, publish Comparability Adjustments A Literature Review (WU International Taxation Research Paper Series No. 2018-08, 1 Oct 2018).

Matthias, comparability, adjustments, comparables

The Hidden Cost of Tax Incentives in Mining

by TPED

Publications

July 2018

TPED issued comments after the release by IGF/OECD of the Draft on the Hidden Cost of Tax Incentives in Mining (https://www.oecd.org/tax/beps/hidden-cost-of-tax-incentives-in-mining-draft-toolkit-oecd-igf.pdf).

OECD, Sébastien, Giammarco, Laurence, mining, tax