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of <h1>Arm's Length Price Rule: Align International and Domestic Transactions with Market Standards; Exceptions for Reduced Taxable Income.</h1> Income from international transactions must be computed based on the arm's length price (ALP), ensuring that both income and expenses, including interest, align with market standards. When associated enterprises agree on cost allocation for shared benefits or services, this allocation must also adhere to ALP. For specified domestic transactions, expenditures, interest, or cost allocations should follow ALP guidelines. However, if applying ALP reduces taxable income or increases reported losses, these provisions do not apply.
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