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