The comparables provided in the TP Report are not relevant in this respect, since those relate to companies which were active in data processing, database activities, other computer related activities, market research and public opinion polling, business and management consultancy activities and advertising, and none of those services are performed by LuxSCS.
Conformément à cette disposition, les sociétés appartenant à un groupe multinational effectuant des transactions avec des sociétés liées doivent calculer leurs prix de transfert dans le respect de ce principe.