COST ACCOUNTING
TRANSFER PRICING
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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Which party is prioritized to be tested (Tested Party)?
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The more complex side
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Uncomplicated party
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Independent Party
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Affiliated Parties
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Explanation:
Detailed explanation-1: -tested party means the party to the controlled transaction for which the financial indicator is tested under the resale price method, cost plus method or transactional net margin method, as applicable.o. “Transaction” shall mean:i. The purchase and sale of goods; ii.
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