Transaction value acceptance can be upheld if inclusions are examined and related-party pricing is not influenced. The declared transaction value may be accepted after assessing and accounting for the inclusions specified by the valuation framework; it can be accepted ... Summary
Transaction value acceptance can be upheld if inclusions are examined and related-party pricing is not influenced.
The declared transaction value may be accepted after assessing and accounting for the inclusions specified by the valuation framework; it can be accepted between related parties only if the relationship did not influence the price, otherwise adjustments are required.
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