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.

OECD BEPS: Aligning Transfer Pricing

Outcomes with Value Creation, Action 8-10
Reference
José, A, O.(2018)” A simple solution to corporate tax avoidance”. Financial News,pp.1.

Crown.(2019) “Tackling tax avoidance, evasion, and other forms of non-compliance”.HM Treasury,pp.11-19.

Rita, D,F.(2017)” There’s a simple way to stop big corporations avoiding tax”. The Guardian,pp.1-2.

Tax investigations team.(2012)” George Osborne's new plans to tackle tax avoidance”. BBC.