COST ACCOUNTING
TRANSFER PRICING
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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Which of the following statements is most appropriate regarding comparability factors?
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The contract does not need to be the reference in the analysis
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When the contract is in line with the behavior of the parties, the contract can be used as a reference in the analysis
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Contracts are not always the starting point in transfer pricing analysis
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Contracts can show the intentions of the parties to a transaction, so they must always be used as the main reference in analysis
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Explanation:
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