– see also Transfer pricing

Arm's-length principles

Commentary – Schwarz on Tax Treaties ¶17-700 ; Schwarz on Tax Treaties ¶22-500

Business profits

Commentary – Schwarz on Tax Treaties ¶17-700 ; Schwarz on Tax Treaties ¶22-500

Diverted profits tax

Commentary – Schwarz on Tax Treaties ¶17-700

Transfer pricing

– see also Transfer pricing

Generally

Commentary – Schwarz on Tax Treaties ¶17-700