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Beyond the Single Market: The Case for Clustering Cross-Border Comparables in Pan-European Comparability Studies

E. Gassen

International Transfer Pricing Journal2025https://doi.org/10.59403/ka7jpqarticle
ABDC C
Weight
0.50

What the paper says

This article presents a stepwise methodology for reliable pan-European comparability analyses. It aims to provide a comprehensive framework that ensures consistency and accuracy across various European contexts. The structured five-phase approach includes database screening, quantitative filtering, manual review, comparability adjustments and interquartile range determination. Together, these steps ensure consistency, transparency and economic relevance across EU Member States. By integrating market clustering based on geography, GDP, labour costs and sovereign risk, the framework bridges the gap between OECD/EU policy and practical benchmarking. It offers practitioners and policymakers a coherent, data-driven path toward harmonized, audit-ready comparability analyses within the evolving European transfer pricing landscape.

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https://doi.org/https://doi.org/10.59403/ka7jpq

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@article{e.2025,
  title        = {{Beyond the Single Market: The Case for Clustering Cross-Border Comparables in Pan-European Comparability Studies}},
  author       = {E. Gassen},
  journal      = {International Transfer Pricing Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/ka7jpq},
}

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Beyond the Single Market: The Case for Clustering Cross-Border Comparables in Pan-European Comparability Studies

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.