Associated enterprise definition clarifies control, capital participation and deemed relationships affecting transfer pricing adjustments and related-party pricing. The term associated enterprise covers enterprises related by participation in management, control or capital, directly, indirectly or through intermediaries; it also includes deemed associations arising from specified relationships such as substantial shareholding, common substantial shareholders, significant inter-company lending or guarantees, dominant board appointments, exclusive rights dependencies, concentrated supply or sales influence, familial or HUF control links, minority interests in firms, and other prescribed mutual-interest relationships relevant to transfer pricing adjustments.
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Associated enterprise definition clarifies control, capital participation and deemed relationships affecting transfer pricing adjustments and related-party pricing.
The term associated enterprise covers enterprises related by participation in management, control or capital, directly, indirectly or through intermediaries; it also includes deemed associations arising from specified relationships such as substantial shareholding, common substantial shareholders, significant inter-company lending or guarantees, dominant board appointments, exclusive rights dependencies, concentrated supply or sales influence, familial or HUF control links, minority interests in firms, and other prescribed mutual-interest relationships relevant to transfer pricing adjustments.
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