Special measures for transactions with persons in notified jurisdictions deem associated enterprises and apply transfer pricing and deduction restrictions Where a party to a transaction is located in a notified jurisdictional area, all parties are deemed to be associated enterprises and specified dealings are treated as international transactions, bringing transfer pricing and related provisions into application. Deductions for payments to financial institutions in such areas require prescribed authorization for information access; other allowances from such transactions require prescribed documentation. Unexplained receipts from such persons may be taxed as the assessee's income, and payments to such persons subject to higher required withholding.