The main issueTraceability is part of comparability.
01

Use TPAR for the consolidated agreement identity.

02

Keep imported source evidence traceable internally while reviewers work with TPAR identifiers.

03

Keep reviewer notes separate from imported data.

04

Retain the search parameters that produced the working set.

TPRoyalty note

This is a concise research note, not a substitute for the facts and legal or transfer-pricing requirements of a particular case.

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