While there is no requirement in these Guidelines to undertake exhaustive analysis or testing of every method in each case, the selection of the most appropriate method should take into account the relative appropriateness and reliability of the selected method as compared to other methods which could be used.
TPG2018 Chapter II paragraph 2.118
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By OECD
Category: OECD Transfer Pricing Guidelines (2017) | Tag: Most appropriate method (MAM), Profit split method (PSM), Transfer pricing methods
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