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Benchmarking the process of screening, selecting, and
analyzing comparable companies is time consuming. Analysts
can spend innumerable hours every year preparing transfer pricing
documentation, with a substantial portion of that time dedicated to
benchmarking. Even with improvements in the quality of databases
(which offer a vast array of quantitative and qualitative data),
the sets of potential comparables that analysts must sift through
are often enormous.
With the applications of artificial intelligence (or
AI ) expanding by the day, it is time to start thinking
about whether AI could automate parts of the benchmarking ....

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