Pan-European comparables searches - analysing the search criteria

This article discusses the current status of attempts to achieve harmonization of comparables search requirements, mainly from a pan-European perspective, as well as the major roadblocks to that harmonization. A general background on comparability analysis is provided, including the acceptability of pan-European comparables. Finally, a number of technical issues involving pan-European comparables searches is addressed, which may serve as guidance towards further harmonization.