Notified jurisdictional area designation triggers transfer pricing treatment and strict documentation, withholding, and disclosure obligations. Notification as a notified jurisdictional area due to lack of effective information exchange causes transactions with persons in that area to be treated as between associated enterprises and as international transactions, invoking transfer-pricing regulations and documentation obligations. Deductions for payments to financial institutions are disallowed without an authorization permitting information access; other deductions require prescribed documentation. Receipts from such persons must be explained as to source and beneficial ownership or be deemed income, and payments to persons in the jurisdiction are subject to a statutory withholding tax.