Which of the following statements provide relevant

information for a taxpayer to use when working out

the most appropriate transfer pricing method?

Select all that apply

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$$ The respective strengths and weaknesses of the

OECD recognised methods must be allowed

for.

The appropriateness of the method is to be

considered in the light of the relative size of both

the turnover and net assets of the company

being tested

It is necessary to identify the comparability

between the controlled and uncontrolled

transactions, including how accurate the

comparability adjustments are.

The appropriateness of the method is to be

considered in the light of the controlled

transaction itself, having reviewed a functional

analysis and taking account of the reliable

information