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ALP adjustments - there is a school of thought that a domestic armís length principle, which is what transfer pricing legislation represents, goes much beyond a tax treatyís normal rule making scope since this armís length principle governs taxation of an enterprise in general and the tax treaties do not restrict domestic law in this respect - Tri

Income Tax - ALP adjustments - there is a school of thought that a domestic armís length principle, which is what transf .....

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