INTM412000 - Transfer pricing: legislation: rules: contents

  1. INTM412010
    Introduction
  2. INTM412020
    The basic transfer pricing rule
  3. INTM412030
    Meaning of person
  4. INTM412040
    The arm's length principle
  5. INTM412050
    Meaning of 'provision' and 'transaction'
  6. INTM412060
    Participation in the management, control or capital of a person
  7. INTM412070
    Exemptions: small and medium sized enterprises
  8. INTM412080
    Exemptions: SME definition
  9. INTM412090
    Exemptions: SMEs: list of countries
  10. INTM412100
    SMEs: associated entities
  11. INTM412110
    Exemptions: pre existing dormant companies
  12. INTM412120
    Exemptions: Special cases
  13. INTM412130
    Compensating adjustments
  14. INTM412140
    Balancing payments