- 3 Marks
AT – May 2021 – L3 – Q3b – Anti-avoidance measures
Explain how contractual terms protect revenue in transfer pricing arrangements.
Question
Contractual terms between two persons, both dependent and independent, must be examined regarding goods, property, and services. The associate’s transactions must be scrutinised to ensure that revenue is not lost relative to non-associate.
Required:
How do contractual terms protect revenue in transfer pricing arrangements?
Find Related Questions by Tags, levels, etc.
- Tags: Contractual Terms, Tax Revenue Protection, Transfer Pricing
- Level: Level 3
- Topic: Anti-avoidance measures
- Series: MAY 2021
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