what are the conditions for transfer pricing policy
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The provision of services or cost-sharing agreements; The lending or borrowing of money; a transaction of business restructuring or reorganization with an associated enterprise, irrespective of the fact that it has bearing on the profit, income, losses or assets and/or.
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Transfer pricing rules provide that the terms and conditions of controlled transactions may not differ from those which would be made for uncontrolled transactions. The main goal of these rules is to prevent profit shifting from high-tax countries to low-tax countries (and the other way around, although less likely).
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