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Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been charged by…
Geography & Economy
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pricing may tax transfer rules prices oecd services transactions method price generally guidelines parties profit related testing methods documentation adjustments
| Subject | Predicate | Object | Confidence | Src |
|---|---|---|---|---|
| commodities | instance of | For undifferentiated products | 0.80 | text |
| price data for arm's-length transactions | instance of | For undifferentiated products | 0.80 | text |
| sales | instance of | under which corporate profits are allocated according to objective metrics of activity | 0.80 | text |
| employees | instance of | under which corporate profits are allocated according to objective metrics of activity | 0.80 | text |
| or fixed assets | instance of | under which corporate profits are allocated according to objective metrics of activity | 0.80 | text |
| Transfer pricing | related to Adjustments | IRS | 0.60 | section |
| Transfer pricing | related to Adjustments | Where | 0.60 | section |
| Transfer pricing | related to Adjustments | The | 0.60 | section |
| Transfer pricing | related to Adjustments | However | 0.60 | section |
| Transfer pricing | related to Agreements between taxpayers and governments and dispute resolution | Tax | 0.60 | section |
| Transfer pricing | related to Agreements between taxpayers and governments and dispute resolution | These | 0.60 | section |
| Transfer pricing | related to Agreements between taxpayers and governments and dispute resolution | APAs | 0.60 | section |
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