Laws / Income Tax Law / 107A
107A - Definitions-Transfer Pricing
CHAPTER XIA
Transfer Pricing
107A. Definitions.-
In this Chapter, unless there is anything repugnant in the subject or context, -
(1) "arm‘s length price" means a price in a transaction, the conditions (e.g. price, margin or profit split) of which do not differ from the conditions that would ha...
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