It aims to reduce the generation of waste and improve the management of waste that cannot be avoided, developing two new taxes to discourage less favorable management options.
There is no systematic preference in the selection of one approach over the other, since in both cases reliable comparables can be obtained and even a combination of the two approaches can be used.
There are two types of comparables: internal comparables, which are generated from transactions between related and independent companies, and external comparables, which are transactions between independent companies.
The comparability analysis compares the circumstances of the related transactions with those of transactions between independent persons or entities that could be comparable.
In transactions between unrelated companies, market forces often determine the terms of commercial and financial relationships, whereas between related companies such forces may not directly affect prices.