At a glance
TPAtlas is a research database. Data, search results and calculations support professional analysis; they do not establish an arm's-length price or guarantee acceptance by a tax authority.
1. Research tool, not professional advice
TPAtlas provides data, documents, search tools and calculations for professional research. It does not provide tax, legal, accounting, audit, investment, credit-rating or regulatory advice.
2. No arm's-length conclusion
A search result, comparable set, royalty rate, loan spread, service fee or statistical range does not by itself determine an arm's-length outcome. Users must consider the facts and applicable law.
3. Comparability
Users are responsible for assessing functions, assets, risks, contractual terms, economic circumstances, markets, accounting consistency, tested-party selection, methodology and any comparability adjustments.
4. Source limitations
Company records, agreements, financial information, market data and other materials may originate from public filings, licensed providers and other external sources. Such sources may contain errors, omissions, delays, amendments or inconsistencies. TPAtlas may normalise or extract fields for search, but users should review material source documents and verify critical facts. See Data Sources & Reliability.
5. Coverage and currency
Coverage, historical depth, source availability and update frequency differ by dataset, country and record. A missing record does not establish that the underlying company, agreement or transaction does not exist.
6. Third-party documents
Source documents remain subject to the rights and limitations of their original publishers or licensors. TPAtlas does not warrant the legal effectiveness of a third-party agreement or filing beyond the information available from the source.
7. Calculations
Ratios, ranges, spreads, conversions and other calculations depend on selected inputs, definitions and assumptions. Users should verify material calculations before relying on them in a filing, report or decision.
8. Regulatory differences
Tax authorities and courts may apply different rules regarding geography, independence, search periods, loss filters, statistical ranges, credit analysis, CUP comparability and supporting documentation. Use of TPAtlas does not guarantee acceptance in any jurisdiction.
9. Financial transactions
TPFinance data is not a credit rating, lending recommendation or investment opinion. Market rates and credit conditions can change rapidly and may require date-specific verification.
10. User responsibility
Users remain responsible for the final search strategy, inclusion and exclusion decisions, professional conclusions, reports and regulatory submissions.
11. Availability
TPAtlas may correct, update or withdraw data when new information becomes available. Users should retain the relevant search record and source references for material work.