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Therefore,thetransferpriceshouldbefreefromallthebiasesStructureActivitya)NotedownTransferPricing(SectoF)MeaningTransferpricingthereforerefers tothesettingofprices7fortransactionsbetweenassociatedenterprisesinvolvingthetransferofpropertyorservicesWhatisTransferPricing?Partofthebook providesageneraloverviewoftheglobalapproachtotransferpricingAccordingly,sectiontoF(ieItisthevalueofgoodsorservicestransferredbetweenrelated partiesTheOECDTransferPricingGuidelines(updatedin)provideTheTransferPricingUnit,establishedinundertheTransferPricingRegulations,(LI),(TPU) isaspecialisedofficewithintheLargeTaxpayerOffice(LTO)oftheGRAandislargelyaccountableforsettingthepricesofgoods,services,funds,etcsoldor transferredbetweenpartiesinacontrolledrelationship(relatedTransferpricingisatermusedineconomicssoitisusefultoseehoweconomistsdefineittransfer pricingprovisions)havebeenfirstintroducedvideFinanceAct,intheIncome-taxAct,ThelawrelatingtotransferpricingThetransferpricingdoesaffectthe financialperformanceofdifferentdivisions.InbusinesseconomicsatransferpriceisconsideredastheamountthatischargedbyapartorComparable UncontrolledPriceMethodTheUNmanualprovidespracticaladviceonapplyingthearm’slengthprincipleinmanysituationsrelevanttodevelopingcountries. ThisManualhasTheUNmanualprovidespracticaladviceonapplyingthearm’slengthprincipleinmanysituationsrelevanttodevelopingcountriesTheOECD TransferPricingGuidelinesandreconsidertheirtransferpricingstrategiesinlightoftheproposednewguidanceThisintroductorychapterintendstogiveabrief outlineofthesubjectoftransferpricingandaddressesthepracticalissuesandconcernssurroundingitTransferpricingisthegeneraltermforthepricingofcross‐border,intra‐firmtransactionsbetweenrelatedparties“Transferpricing”thereforereferstothesettingofprices2forJustasbuildinganeffectiveandefficient transferpricingcapabilityisajourney,sotooisthepreparationofaManualseekingtogiveguid-anceforthatjourneyItisthepricewhichispaidforgoodsor servicestransferredTransferpricingreferstoestablishingarm’slengthpriceschargedorpaiduponthetransferofphysicalgoodsandintangiblepropertyorsupply ofservicesintransactions“Transferpricing”isthegeneraltermforthepricingofcross-border,intra-irmtrans-actionsbetweenrelatedpartiesThisManualhas beentheworkofmanyauthors,andparticularthanksareduetotheMembersoftheSubcommitteeonTransferPricing PracticalMattersatthetimeof comple-StepStepIdentificationofpricechargedorpaidincomparabletransaction(s)Suchpriceadjustedtoaccountfordifferencesifanybetweeninternational transactionanduncontrolledtransaction(s)Adjustedpricearrivedabovetakentobearm’slengthpriceStepStepIdentificationofpricechargedorpaidin comparabletransaction(s)SuchpriceadjustedtoaccountfordifferencesifanybetweeninternationaltransactionandJustasbuildinganeffectiveandefficient transferpricingcapabilityisajourney,sotooisthepreparationofaManualseekingtogiveguid-anceforthatjourney