INTM412000 - Transfer pricing: legislation: rules: contents
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INTM412010Introduction
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INTM412020The basic transfer pricing rule
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INTM412030Meaning of person
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INTM412040The arm's length principle
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INTM412050Meaning of 'provision' and 'transaction'
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INTM412060Participation in the management, control or capital of a person
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INTM412070Exemptions: small and medium sized enterprises
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INTM412080Exemptions: SME definition
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INTM412090Exemptions: SMEs: list of countries
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INTM412100SMEs: associated entities
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INTM412110Exemptions: pre existing dormant companies
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INTM412120Exemptions: Special cases
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INTM412130Compensating adjustments
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INTM412140Balancing payments