ANALYSIS ol.12,no.23)s3 Analysis Europe as One Market: A Transfer Pricing Economic Analysis of Pan-European Comparables Sets By PETER MEENAN, ROMAN DAWID, AND JORG comparability HULSHORST' principles n for Economic fer pricing guide I.Introduction he transactional net ma widely used transfer p the operating profits o "tested", party) to an profits developed from nies. There is an eme whether the thi country pan-Eurc reliable whether pricing methods th country-specif portant for trans ners, and mu tently apply undue cost bt Pa ch as op- ng pront most frequentl tain forms of th range of results plus method, as e75th percentile, which is require the use of third ethod of determining an TAX MANAGEMENT TRANSFER PRICING REPCRT ISSN 1063-2069 BNA TAX 414-04