According to OECD BEPS Actions 8-10, comparability and the ability to make comparability adjustments are crucial factors in determining potentially comparable intangibles and royalty rates from commercial databases. It is important to assess if publicly available data provides enough detail on intangible features to allow for a comparability analysis. RoyaltyRange provides royalty rate reports for specific searches, including links to original sources and agreements, and details on up to 50 comparability factors for each agreement incorporating a functional analysis of assets, costs, risks, and functions.

1. COMPARABILITY OF INTANGIBLES
Functional analysis
*OECD BEPS: Aligning Transfer Pricing Outcomes with
Value Creation, Actions 8-10 - 2015 Final Reports
According to OECD BEPS, Actions 8-10, the comparability, and the
possibility of making comparability adjustments, are crucial factors in
determining potentially comparable intangibles and related royalty
rates drawn from commercial databases.
"It is important to assess whether publicly available data drawn from
commercial databases and proprietary compilations is sufficiently
detailed to permit an evaluation of the specific features of intangibles
that may be important in conducting a comparability analysis."*
RoyaltyRange provides royalty rate reports relating
to your specific search strategies, including:
Links to original
sources.
Full texts of
original
agreements.
Full details on up to 50
comparability factors
for each agreement,
incorporating
functional analysis of
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AssetsCostsRisks Functions