THE Arms Length Principle AND Comparability
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/international-transfer-pricing-introduction-to-concepts-and-risk-assessment/the-arms-length-principle-and-comparability
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