The arms-length principle of transfer pricing states that the amount charged by one related party to another

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The arm’s-length principle of transfer pricing states that the amount charged by one related party to another for a given product must be the same as if the parties were not related. What would a product cost if transacted by unrelated parties?

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International Marketing

ISBN: 9780357445129

11th Edition

Authors: Michael R. Czinkota, Ilkka A. Ronkainen, Annie Cui

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