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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 12- 2000

Vol 12 No 10 - October 2000 - Appendix

  • Introduction
  • Arms length principle
  • Pricing methods: theoretical and practical considerations
  • Principles of comparability
  • Practical application of arm’s length principle
  • Documentation
  • Intangible property
  • Intra-group services
  • Cost contribution arrangements (CCAs)
  • Changes from draft guidelines
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Date published: 14 Dec 2004

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