Transcription of Chapter 6 TRANSFER PRICING METHODS 6ntroduction to ...
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Chapter 6 TRANSFER PRICING METHODS 6ntroduction to ...
191 Chapter 6 TRANSFER PRICING METHODS6 .1 . Introduction to TRANSFER PRICING Methods6 .1 .1 . This part of the Chapter describes several TRANSFER PRICING METHODS that can be used to determine an arm s length price and describes how to apply these METHODS in practice. TRANSFER PRICING METHODS (or methodologies ) are used to calculate or test the arm s length nature of prices or profits. TRANSFER PRICING METHODS are ways of establishing arm s length prices or profits from transactions between associated enterprises. The transaction between related enterprises for which an arm s length price is to be established is referred to as the controlled transaction . The application of TRANSFER PRICING METHODS helps assure that transactions conform to the arm s length standard.
6 .1 .1 . This part of the chapter describes several transfer pricing methods that can be used to determine an arm’s length price and . describes how to apply these methods in practice. Transfer pricing ... production, services, distribution). The suggestions above are not intended to be exhaustive, neither is .
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