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Transfer pricing: inclusion of specified domestic transactions allows TPOs to treat them as referred transactions for Chapter X proceedings. Amendment expands the Transfer Pricing Officer's reference power by including specified domestic transactions alongside international transactions in subsections (2A) and (2B), enabling the application of Chapter X as if such transactions were referred under subsection (1) when they come to the TPO's notice during proceedings.
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Transfer pricing: inclusion of specified domestic transactions allows TPOs to treat them as referred transactions for Chapter X proceedings.
Amendment expands the Transfer Pricing Officer's reference power by including specified domestic transactions alongside international transactions in subsections (2A) and (2B), enabling the application of Chapter X as if such transactions were referred under subsection (1) when they come to the TPO's notice during proceedings.
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