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Google Keyword Rankings for : cup method oecd
1
https://www.royaltyrange.com/home/blog/transfer-pricing-comparable-uncontrolled-price-cup-method
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https://www.royaltyrange.com/home/blog/transfer-pricing-comparable-uncontrolled-price-cup-method
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2
https://www.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2017/transfer-pricing-methods_tpg-2017-6-en
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https://www.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2017/transfer-pricing-methods_tpg-2017-6-en
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3
https://www.tiberghieneconomics.com/cup-comparable-uncontrolled-price
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https://www.tiberghieneconomics.com/cup-comparable-uncontrolled-price
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4
https://www.valentiam.com/newsandinsights/comparable-uncontrolled-price
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https://www.valentiam.com/newsandinsights/comparable-uncontrolled-price
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5
https://www.transferpricingsolutions.com.au/insights/to-cup-or-not-to-cup-a-transfer-pricing-dilemma/
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https://www.transferpricingsolutions.com.au/insights/to-cup-or-not-to-cup-a-transfer-pricing-dilemma/
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6
https://www.gov.uk/hmrc-internal-manuals/international-manual/intm421030
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https://www.gov.uk/hmrc-internal-manuals/international-manual/intm421030
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7
https://transferpricingasia.com/2017/02/10/cup-method-with-example/
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https://transferpricingasia.com/2017/02/10/cup-method-with-example/
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8
https://www.taxjournal.com/articles/different-methods-tp-pros-and-cons
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https://www.taxjournal.com/articles/different-methods-tp-pros-and-cons
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9
https://www.transferpricingsolutions.asia/insights/to-cup-or-not-to-cup-a-transfer-pricing-dilemma/
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https://www.transferpricingsolutions.asia/insights/to-cup-or-not-to-cup-a-transfer-pricing-dilemma/
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10
https://assets.kpmg/content/dam/kpmg/ua/pdf/2016/12/UN_Manual_TransferPricing%20(6).pdf
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https://assets.kpmg/content/dam/kpmg/ua/pdf/2016/12/UN_Manual_TransferPricing%20(6).pdf
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11
https://lorenz-partners.com/oecds-pricing-methods/
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https://lorenz-partners.com/oecds-pricing-methods/
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12
https://insightsoftware.com/blog/transfer-pricing-methods/
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https://insightsoftware.com/blog/transfer-pricing-methods/
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13
https://tpcases.com/tag/comparable-uncontrolled-price-cup-method/?_page=2
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https://tpcases.com/tag/comparable-uncontrolled-price-cup-method/?_page=2
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14
https://www.loyensloeff.com/globalassets/02.-publications-pdf/01.-internal/2022/loyens--loeff--webinar---oecd-tp-standards---where-to-start---session-1---the-arms-length-principle.pdf
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15
https://www.pwc.com/gx/en/international-transfer-pricing/assets/united-states.pdf
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https://www.pwc.com/gx/en/international-transfer-pricing/assets/united-states.pdf
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16
https://www.linkedin.com/pulse/comparable-uncontrolled-price-cup-method-assess-transfer-mahar-afzal?trk=pulse-article_more-articles_related-content-card
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https://www.linkedin.com/pulse/comparable-uncontrolled-price-cup-method-assess-transfer-mahar-afzal?trk=pulse-article_more-articles_related-content-card
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17
https://www.wirc-icai.org/images/material/Transfer-Pricing-Methods.pdf
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https://www.wirc-icai.org/images/material/Transfer-Pricing-Methods.pdf
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18
https://blog.royaltystat.com/topic/cup-method
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https://blog.royaltystat.com/topic/cup-method
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19
https://meijburg.com/news/2022-transfer-pricing-decree
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https://meijburg.com/news/2022-transfer-pricing-decree
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20
https://www.un.org/esa/ffd/wp-content/uploads/2014/10/ta-tp-Oct2011_TP_Chapter5.pdf
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https://www.un.org/esa/ffd/wp-content/uploads/2014/10/ta-tp-Oct2011_TP_Chapter5.pdf
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21
https://www.crowe-peak.nl/en/transfer-pricing-methods/
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https://www.crowe-peak.nl/en/transfer-pricing-methods/
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22
http://www.hasil.gov.my/en/international/transfer-pricing/chapter-iii-transfer-pricing-methodologies/32-comparable-uncontrolled-price-method-cup/
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http://www.hasil.gov.my/en/international/transfer-pricing/chapter-iii-transfer-pricing-methodologies/32-comparable-uncontrolled-price-method-cup/
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23
https://news.bloombergtax.com/daily-tax-report-international/oecd-final-guidelines-on-financial-transactions
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https://news.bloombergtax.com/daily-tax-report-international/oecd-final-guidelines-on-financial-transactions
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24
https://www.internationaltaxreview.com/article/2a6a9d8lm8s67f75rexhc/comparable-uncontrolled-price-method-on-commodity-transactions-a-statistical-approach
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https://www.internationaltaxreview.com/article/2a6a9d8lm8s67f75rexhc/comparable-uncontrolled-price-method-on-commodity-transactions-a-statistical-approach
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25
https://www.taxathand.com/article/12939/OECD/2020/Overview-of-new-transfer-pricing-guidance-on-financial-transactions
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https://www.taxathand.com/article/12939/OECD/2020/Overview-of-new-transfer-pricing-guidance-on-financial-transactions
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26
https://www.mtc.gov/getattachment/The-Commission/Committees/ALAS/Applying-a-Regression-Analysis-to-the-CUP-Method-By-Ednaldo-Silva.pdf.aspx
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27
https://fbs-tax.com/en/mediacenter/blog-en/transfer-pricing-methods-that-can-be-used-to-arrive-at-an-arms-length-price-as-set-down-in-the-current-oecd-transfer-pricing-guidelines-in-terms-of-achieving-comparability-and-objectivity/
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https://fbs-tax.com/en/mediacenter/blog-en/transfer-pricing-methods-that-can-be-used-to-arrive-at-an-arms-length-price-as-set-down-in-the-current-oecd-transfer-pricing-guidelines-in-terms-of-achieving-comparability-and-objectivity/
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28
https://www.kroll.com/en/insights/publications/transfer-pricing/final-oecd-guidelines-for-financial-transactions
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https://www.kroll.com/en/insights/publications/transfer-pricing/final-oecd-guidelines-for-financial-transactions
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29
https://crossborder.ai/white-paper/choosing-the-right-transfer-pricing-method/
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https://crossborder.ai/white-paper/choosing-the-right-transfer-pricing-method/
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30
https://ijisrt.com/assets/upload/files/IJISRT21AUG051_(1).pdf
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https://ijisrt.com/assets/upload/files/IJISRT21AUG051_(1).pdf
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31
https://www.transferpricingbenchmarking.com/faqs/
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https://www.transferpricingbenchmarking.com/faqs/
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32
https://www.lexology.com/library/detail.aspx?g=fa0b68e8-c975-4663-8183-f663b087d1fc
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https://www.lexology.com/library/detail.aspx?g=fa0b68e8-c975-4663-8183-f663b087d1fc
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33
https://taxnews.ey.com/news/2022-1027
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https://taxnews.ey.com/news/2022-1027
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34
https://www.irs.gov/pub/int_practice_units/ISI9422_07_05.PDF
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https://www.irs.gov/pub/int_practice_units/ISI9422_07_05.PDF
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35
https://www.ciat.org/some-considerations-on-the-transfer-pricing-comparability-analysis-process/?lang=en
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https://www.ciat.org/some-considerations-on-the-transfer-pricing-comparability-analysis-process/?lang=en
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36
https://www.nta.go.jp/english/08.pdf
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https://www.nta.go.jp/english/08.pdf
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37
https://www.international-tps.com/en/new-transfer-pricing-guidance-on-financial-transactions/
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https://www.international-tps.com/en/new-transfer-pricing-guidance-on-financial-transactions/
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38
https://repositorio.cepal.org/bitstream/handle/11362/34228/S9500513_en.pdf?sequence=1&isAllowed=y
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https://repositorio.cepal.org/bitstream/handle/11362/34228/S9500513_en.pdf?sequence=1&isAllowed=y
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39
https://www2.deloitte.com/content/dam/Deloitte/ie/Documents/Tax/2020_Irish_Tax_Review_Issue_2E17.pdf
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https://www2.deloitte.com/content/dam/Deloitte/ie/Documents/Tax/2020_Irish_Tax_Review_Issue_2E17.pdf
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40
https://www.dentons.com/en/insights/alerts/2020/february/13/dentons-tax-alert
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https://www.dentons.com/en/insights/alerts/2020/february/13/dentons-tax-alert
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41
https://transferpricing.com.cy/transfer-pricing-methods/
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https://transferpricing.com.cy/transfer-pricing-methods/
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42
https://oda.oslomet.no/oda-xmlui/bitstream/handle/11250/2982975/Larsen_Tatiana-Espestoyl_%20Mariann.pdf?sequence=1&isAllowed=y
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https://oda.oslomet.no/oda-xmlui/bitstream/handle/11250/2982975/Larsen_Tatiana-Espestoyl_%20Mariann.pdf?sequence=1&isAllowed=y
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43
https://vjmglobal.com/transfer-pricing/tp-valuation-methods/transfer-pricing-comparable-uncontrolled-price-method/
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https://vjmglobal.com/transfer-pricing/tp-valuation-methods/transfer-pricing-comparable-uncontrolled-price-method/
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44
https://www.gccfintax.com/files/18352026_how_to_select_the_most_appropriate_transfer_pricing_method.pdf
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https://www.gccfintax.com/files/18352026_how_to_select_the_most_appropriate_transfer_pricing_method.pdf
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45
https://knavcpa.com/wp-content/uploads/2020/05/OECD-releases-final-guidance-on-transfer-pricing-for-financial-transactions.pdf
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https://knavcpa.com/wp-content/uploads/2020/05/OECD-releases-final-guidance-on-transfer-pricing-for-financial-transactions.pdf
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46
https://mnetax.com/spanish-national-court-challenges-the-application-of-an-internal-cup-in-favor-of-the-tnmm-46800
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https://mnetax.com/spanish-national-court-challenges-the-application-of-an-internal-cup-in-favor-of-the-tnmm-46800
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47
https://en.wikipedia.org/wiki/Transfer_pricing
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https://en.wikipedia.org/wiki/Transfer_pricing
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48
https://www.dlapiper.com/files/Publication/9fdadcab-6de8-4994-a6d0-a546c0c0138f/Presentation/PublicationAttachment/0ac21c29-9639-47e4-be82-a9fcd8220e8a/Comparison_of_the_new_Russian_transfer_pricing_rules_English.pdf
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49
https://www.iras.gov.sg/media/docs/default-source/e-tax/etaxguide_cit_transfer-pricing-guidelines_6th.pdf?sfvrsn=26bfb1a6_9
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https://www.iras.gov.sg/media/docs/default-source/e-tax/etaxguide_cit_transfer-pricing-guidelines_6th.pdf?sfvrsn=26bfb1a6_9
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50
https://www.dvphilippines.com/blog/5-transfer-pricing-methods-for-corporations-and-mncs
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https://www.dvphilippines.com/blog/5-transfer-pricing-methods-for-corporations-and-mncs
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51
https://www.nera.com/content/dam/nera/publications/2020/PUB_Insights-into-OECD-Guidance_022020.pdf
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https://www.nera.com/content/dam/nera/publications/2020/PUB_Insights-into-OECD-Guidance_022020.pdf
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52
https://content.next.westlaw.com/practical-law/document/I43e1f5461c9a11e38578f7ccc38dcbee/Transfer-pricing?viewType=FullText&ppcid=76b4c2a21cca4ccb962ba1b490e1a0bd&originationContext=knowHow&transitionType=KnowHowItem&contextData=%28sc.Default%29
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https://content.next.westlaw.com/practical-law/document/I43e1f5461c9a11e38578f7ccc38dcbee/Transfer-pricing?viewType=FullText&ppcid=76b4c2a21cca4ccb962ba1b490e1a0bd&originationContext=knowHow&transitionType=KnowHowItem&contextData=%28sc.Default%29
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53
https://www.youtube.com/watch?v=kMxcGZxVy6U
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54
https://www.tax-platform.org/sites/pct/files/publications/116573-REVISED-PUBLIC-toolkit-on-comparability-and-mineral-pricing.pdf
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https://www.tax-platform.org/sites/pct/files/publications/116573-REVISED-PUBLIC-toolkit-on-comparability-and-mineral-pricing.pdf
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55
https://iipccl.org/wp-content/uploads/2021/06/010.pdf
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56
http://vinasc.com.vn/en/transfer-pricing-methods/
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http://vinasc.com.vn/en/transfer-pricing-methods/
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57
https://www.osti.gov/etdeweb/servlets/purl/20007992
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https://www.osti.gov/etdeweb/servlets/purl/20007992
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58
https://transferpricingnews.com/applying-the-transfer-pricing-cup-method/
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https://transferpricingnews.com/applying-the-transfer-pricing-cup-method/
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59
https://treasury.gov.au/sites/default/files/2019-03/C2016-004_KPMG.pdf
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https://treasury.gov.au/sites/default/files/2019-03/C2016-004_KPMG.pdf
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60
https://www.khaleejtimes.com/business/how-to-assess-the-transfer-price-through-comparable-uncontrolled-price-method
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https://www.khaleejtimes.com/business/how-to-assess-the-transfer-price-through-comparable-uncontrolled-price-method
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61
https://taxation-customs.ec.europa.eu/system/files/2017-08/jtpf003rev2017enecovaldraft_en.pdf
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https://taxation-customs.ec.europa.eu/system/files/2017-08/jtpf003rev2017enecovaldraft_en.pdf
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62
https://www.novasbe.unl.pt/Portals/0/KnowledgeCenters/Economics%20for%20Policy/documents/Tranfer-Pricing-Rules-OECD-Guidelines-and-market-distortions.pdf
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https://www.novasbe.unl.pt/Portals/0/KnowledgeCenters/Economics%20for%20Policy/documents/Tranfer-Pricing-Rules-OECD-Guidelines-and-market-distortions.pdf
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63
https://www.spglobal.com/marketintelligence/en/news-insights/blog/meeting-the-revised-oecd-transfer-pricing-guidance-on-financial-transactions-a-spotlight-on-issue-risk-assessment
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https://www.spglobal.com/marketintelligence/en/news-insights/blog/meeting-the-revised-oecd-transfer-pricing-guidance-on-financial-transactions-a-spotlight-on-issue-risk-assessment
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64
https://cleartax.in/s/transfer-pricing
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65
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/transfer-pricing/14-2010-update-oecd-transfer-pricing-guidelines.html
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https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/transfer-pricing/14-2010-update-oecd-transfer-pricing-guidelines.html
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66
https://www.ibfd.org/sites/default/files/2021-09/Transfer%20Pricing.pdf
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https://www.ibfd.org/sites/default/files/2021-09/Transfer%20Pricing.pdf
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67
https://www.allenovery.com/en-gb/global/news-and-insights/publications/new-oecd-guidance-on-transfer-pricing-aspects-of-financial-transactions
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https://www.allenovery.com/en-gb/global/news-and-insights/publications/new-oecd-guidance-on-transfer-pricing-aspects-of-financial-transactions
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68
https://cepr.org/voxeu/columns/transfer-pricing-intangible-assets-arms-length-principle
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https://cepr.org/voxeu/columns/transfer-pricing-intangible-assets-arms-length-principle
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69
https://practiceguides.chambers.com/practice-guides/comparison/663/8655/13906-13909-13911-13917-13921-13923-13925-13934-13937-13943-13945-13949-13951-13953-13956-13960-13963
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70
https://www.freshfields.com/49bb80/globalassets/imported/documents/afd0794e-952a-4f05-820e-c3e363487b49.pdf
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71
https://repository.law.miami.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1773&context=umlr
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72
https://assets-eu-01.kc-usercontent.com/220a4c02-94bf-019b-9bac-51cdc7bf0d99/6bb7800c-f931-4b4b-b6ce-91f033f8f913/June%202021%20Module%203.03%20(candidate%20script).pdf
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73
http://transferpricer.com/TransferLaws/Arms-Length.aspx
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http://transferpricer.com/TransferLaws/Arms-Length.aspx
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74
https://www.bangaloreicai.org/downloads/Comparable.pdf
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https://www.bangaloreicai.org/downloads/Comparable.pdf
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75
https://www.tpts.co.nz/oecd-releases-its-guidelines-for-pricing-financial-transactions/
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https://www.tpts.co.nz/oecd-releases-its-guidelines-for-pricing-financial-transactions/
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76
https://maples.com/-/media/2023-transfer-pricing---luxembourg.pdf
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https://maples.com/-/media/2023-transfer-pricing---luxembourg.pdf
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77
https://www.legal500.com/developments/thought-leadership/oecd-releases-transfer-pricing-guidance-on-financial-transactions/
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https://www.legal500.com/developments/thought-leadership/oecd-releases-transfer-pricing-guidance-on-financial-transactions/
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78
https://www.roedl.com/insights/beps/beps-action-10-transfer-pricing-other-high-risk-transactions
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80
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https://onestreamsoftware.com/blog/transfer-pricing-methods-best-practices-and-business-benefits/
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92
https://www.mira.gov.mv/forms/transfer-pricing-guidelines-alp-17022022.pdf
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