In identifying arrangements for charging any retainer for the provision of “on call” services (as discussed in paragraphs 7.16 and 7.17), it may be necessary to examine the terms for the actual use of the services since these may include provisions that no charge is made for actual use until the level of usage exceeds a predetermined level.
TPG2017 Chapter VII paragraph 7.28
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By OECD
Category: OECD Transfer Pricing Guidelines (2017) | Tag: Intra-group services, On call services, Service fee, Services
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