At a glance
TPAtlas organises information from public, licensed and other permitted sources into searchable datasets. We aim to preserve source context and apply quality controls, but external data may contain errors, delays, omissions or conflicting records and must be professionally reviewed before reliance.
1. Source categories
Depending on the database and jurisdiction, TPAtlas may use public corporate filings, securities disclosures, regulatory records, published agreements, company websites, court or government records, licensed datasets, commercial data providers, subscriber-authorised materials and other lawfully accessible sources.
2. Source authority and rights
TPAtlas seeks to use external information only where access and intended use are permitted by applicable law, the relevant licence, contractual terms, public-access conditions or another valid legal basis. Some sources may impose attribution, redistribution, download, retention, territory or user restrictions. Those restrictions continue to apply.
3. No transfer of third-party ownership
Ownership of third-party documents, filings, trademarks, company information and licensed datasets remains with the relevant owner or licensor. TPAtlas ownership is limited to its own software, taxonomy, selection, organisation, annotations, derived fields, calculations and other proprietary compilation elements to the extent recognised by law.
4. Provenance and traceability
Where reasonably available, TPAtlas may maintain source identifiers, document dates, filing references, URLs, retrieval dates, provider references or other provenance fields so that users can understand where an item originated. The level of provenance varies by dataset and source.
5. Normalisation and derived fields
TPAtlas may standardise names, currencies, industry categories, dates, financial fields, transaction labels, royalty bases, agreement attributes or other fields to make records searchable and comparable. Derived or normalised fields are analytical conveniences and may differ from the wording or presentation of the original source.
6. Quality-control process
TPAtlas may use automated validation, duplicate detection, field checks, source-to-record review and professional quality review. These controls reduce error risk but cannot eliminate it, particularly where the underlying source is incomplete, ambiguous, restated, translated, scanned, delayed or inconsistent.
7. External-source limitations
External information can be inaccurate at source, later amended, removed, superseded or published on different dates across systems. TPAtlas is not the auditor, registrar, issuer or original publisher of third-party information and cannot independently verify every external fact.
8. Currency and update timing
Coverage and refresh intervals vary. A record's presence in TPAtlas does not mean that no later filing, amendment or event exists. Users should check the record date and, where material, verify the current position against the original or authoritative source.
9. Reliability standard
TPAtlas is designed as a professional research and evidence-retrieval tool, not as a representation that every record is complete or correct. Users should assess reliability by considering the source, date, document type, completeness, consistency with other evidence and relevance to the question being analysed.
10. Transfer-pricing use
A database search does not by itself establish comparability, arm's-length pricing or tax compliance. Users remain responsible for FAR analysis, contractual and economic context, screening decisions, adjustments, method selection, local-law requirements and the final professional conclusion.
11. Source documents versus extracted data
Where an original agreement, filing or source document is available, it should be reviewed for material decisions. Extracted fields, summaries and searchable attributes are intended to assist research and may not capture every qualification, definition, schedule, amendment or contextual term in the original document.
12. Corrections and conflicting records
TPAtlas may correct, annotate or withdraw records where a reliable basis exists. A TPAtlas correction does not amend the original external source. Where two sources conflict, TPAtlas may retain both with source context rather than represent one as definitively correct.
13. Source removal and licence changes
Content, documents, export rights or fields may be removed, limited or made unavailable if a source licence expires, a provider changes its terms, a rights holder makes a valid request, or applicable law requires a change. Subscription access does not guarantee permanent availability of every individual source record.
14. User verification duty
Before relying on data for a material tax filing, controversy, valuation, financing, legal opinion or regulatory submission, the user should review the relevant source material and independently verify material facts. TPAtlas should be cited or described only in a manner permitted by the applicable licence and professional standards.
15. Reporting data issues
Suspected errors, duplicates, outdated records, source conflicts or rights concerns may be submitted through Data Corrections or the Contact page. Include enough source detail for TPAtlas to investigate.