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which are the key aspects of comparability analysis and comparability factors / typical process in the OECD Guidelines? what is the purpose of these comparability

which are the key aspects of comparability analysis and comparability factors/typical process in the OECD Guidelines?
what is the purpose of these comparability factors?
compose a simplified functional analysis, with a focus on the Dutch entity.

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Comparability analysis is a crucial component of transfer pricing which involves determining and ensuring that transactions between related entities are conducted at arms length prices The key aspects ... blur-text-image

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