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 ... Summary
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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