Wednesday, 5 November 2014

When do the transfer pricing rules affect to a business?

When do the transfer pricing rules affect to a business?


When two or more associated enterprises companies enter into a joint contract during an global transaction in order to allocate a particular cost incurred in relation with a profit, service or facility presented by any one or all of the companies, such a cost shall be calculated taking into account the arm’s length price of the particular assistance, service, or facility, as applicable.


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