progress

On what basis will a tested party selected to determine whether the transaction complies with an arm’s length price?


A tested party is an entity applicable to a transfer pricing method in the most reliable practice and for which the most reliable comparable can be detected. This will most often be the one that has the less complex functional analysis profile.​​​
Comments and suggestions
Comments and suggestions
For any inquiries or notes about authority services or current page, please fill in the required information.
Add a comment
Was this page useful?
0 visitors said yes from 0 feedbacks

Last Update: 04 Sep 2020 06:06 PM Saudi Arabia Time