- 10 Marks
AT – July 2023 – L3 – Q2b – Anti-avoidance measures
Discussing the key factors the Commissioner-General considers when evaluating price manipulation among connected persons.
Question
The Commissioner-General would review certain essential factors in an attempt to consider price differentials for possible adjustment in price to protect revenue when there is clear evidence to suggest price manipulation between and among connected persons.
Required:
Discuss FOUR (4) considerations the Commissioner-General may place reliance on as part of measures to be convinced that there is no price manipulation.
Find Related Questions by Tags, levels, etc.
- Tags: Connected persons, Price manipulation, Revenue protection, Transfer Pricing
- Level: Level 3
- Topic: Anti-avoidance measures
- Series: JULY 2023
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