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    <title>Transfer Pricing Rules to incorporate range concept and use of multi-year data notified to reduce litigation on transfer pricing issues</title>
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    <description>Amended transfer pricing rules determine Arm&#039;s Length Price by introducing a Range Concept-beginning at the 35th percentile and ending at the 65th percentile-so that transactional prices within this band are accepted without adjustment, and by permitting the use of multiple year data for comparability analysis to average out yearly variations.</description>
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