Price comparison method

the Arm's length comparison according to § 1 AStG, the standard methods (resale price method, Overhead method) concretized for the formation of transfer prices. The comparable uncontrolled price method is based on market prices.
The external price comparison results from a comparison of the market prices, which are determined on the basis of stock exchange listings, prices customary in the industry or deals between third parties. The internal price comparison is based on market prices that the affiliated company has agreed with external third parties.

The price comparison method is suitable for deliveries of goods of the same type for which a specific fee can be easily determined; for financial and research services as well as for marketable services, e.g. B. Legal and advisory services.

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