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Guidance on Statistical Methods, Range, and Loss Markers

January 1, 2025
Guidance on Statistical Methods, Range, and Loss Markers

Guidance on Statistical Methods, Range, and Loss Markers

HMRC guidance (aligned to OECD) allows for arm's length ranges and interquartile ranges. Loss-making comparables and outliers may be excluded if reliability is improved.

Source:

OECD Pillar Two Resources

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