progress

Which factors define comparability of transactions between related persons?

To define comparability between separate transactions and transactions related to persons, the following factors should be reflected:
  • Features of transferred assets or services provided
  • Functional profile (i.e. functions performed, assets employed and risk assumed)
  • Contractual terms of transactions
  • Economic factors followed by concerned parties
  • Business strategies followed by concerned parties
  • Any other economically relevant aspect of the transaction.
(Additional details can be found in the Transfer Pricing guidelines.)
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 06:15 PM Saudi Arabia Time