If reviewing benchmarks for oilfield services transfer pricing is what drives your psychic testarossa, I’ve got a real thriller for you, from a Big Four accounting firm; and yes, a related person is one of the participants. Here it is: http://www.pwc.com/en_US/us/energy-mining/publications/assets/pwc-the-new-normal-rethinking-ofes-benchmarking.pdf
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