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A

B

C

Cadbury-Schweppes (1)
Cadence (1)
CAIA-tax scheme (1)
Calculation of Discount Rates (1)
Call-center services (1)
Call option (1)
Cameco (5)
Canadian Imperical Bank of Commerce (1)
Cancellation of APA (2)
Cancellation of MAP/APA (1)
Cannot be transferred without transferring the other (2)
Capability to make decisions (2)
Capacity to assume risks (2)
Capacity to borrow (1)
Capacity utilization risk (1)
Capital (1)
Capital-raising costs (1)
Capital adequacy requirements (1)
Capital allowances for intangibles (1)
Capital Asset Pricing Model (CAPM) (3)
Capital Expenditure (1)
Capital expenses (1)
Capital gains (1)
Capital Gain (2)
Capital in nature (1)
Capitalisation of costs (2)
Capital notes (1)
Capital structure (1)
Capital support method (2)
Capital transaction (3)
CAPM (2)
Captive insurance (82)
Cargill (1)
Caribú project (1)
Car importer (1)
Carlos Maximiliano (1)
Cartel (1)
Case T-158/00 (2)
Cash box (1)
Cash flows (7)
Cash management agreement (2)
Cash pool (113)
Cash pool benefit (3)
Cash pool guarantees (4)
Cash pooling (1)
Cash pool leder (33)
Cash pool members (11)
Cash pool or loan (4)
CA Software (1)
CA Technologies (1)
Categories of intangibles (34)
Categorization of PCT (1)
Caterpillar (3)
Cayman Islands (18)
CbCR (1)
CBS (2)
CCA/CSA (520)
CCA/CSA - administrative requirements (35)
CCA/CSA - methods for pricing (297)
CCA/CSA - substantive requirements (28)
CCA/CSA accounting requirements (3)
CCA/CSA changes in the membership (3)
CCA/CSA classification (1)
CCA/CSA contributions (3)
CCA/CSA definitions (9)
CCA/CSA documentation (6)
CCA/CSA is a contractual arrangement (1)
CCA/CSA participation (10)
CCA/CSA reporting requirements (11)
CCA/CSAs for development (9)
CCA/CSA transition rule (4)
CCA contributions (10)
CCA documentation (6)
CCA entry/withdrawl (9)
CCA is a contractual arrangement (2)
CCA participant (3)
CCA termination (2)
CCCTB (1)
CDI rate (1)
Centralisation of legal ownership of intangibles (11)
Centralised business model (2)
Centralised procurement (3)
Centralised purchasing (5)
Centralised services (3)
Centralised treasury activities (3)
Central tendency (15)
Certificate of residence (1)
CFA (6)
CFC (9)
CFC loan guarantee (2)
Challenges analysing intangible transactions (2)
Chance in a transaction (2)
Change of method (2)
Change of transfer pricing method (1)
Changes in the membership of a CCA (4)
Characterisation of the transaction (3)
Characteristics of property/service (6)
Characterization (1)
Check-the-Box (3)
Chemicals (5)
Cherry Picking (6)
Chevron (2)
Chevron Doctrin (1)
Chevron step 2 test (1)
Chile (1)
China (1)
Choice of method (6)
Choice of tested party (23)
Circular 12/2018 (2)
Circular arrangement (10)
Circumvention of tax law (1)
Citybank (1)
Civil (or administrative) penalties (4)
Civil law (1)
CJIP (3)
Classification of intangibles (1)
Clearance agreement (3)
Clerical error (1)
Closely related risks (7)
Closing agreement (2)
Co-branding (1)
Coal prices (1)
Coca-Cola (6)
Coffee beans (1)
Coffee machines and capsules (2)
Colgate Palmolive (3)
Collateral (8)
Collateral adjustment (20)
Collective investment vehicle (1)
Colourable devices (2)
Combination of intangibles (2)
Combined profits (2)
Combined ratio and return on capital (4)
Combined Taxable Income (CTI) (1)
Combined transactions (10)
Comfort letter (1)
Commensurate with income (CWI) (13)
Commentary to the OECD Model Tax Convention (1)
Commercial and financial relation (18)
Commercial considerations (4)
Commercial databases (12)
Commercial judgement (1)
Commercial justification (4)
Commercial legislation or case law (2)
Commercial rationality (29)
Commercial rationality of a restructuring as a whole (2)
Commercial reality (2)
Commercial reason (4)
Commissionaire (6)
Commissionaire arrangement (12)
Commission expenses (2)
Commodities (22)
Commodities Futures (1)
Commodity exchange market (7)
Commodity Exchange Prices (2)
Commodity pricing risk (2)
Commodity transaction (33)
Common control (2)
Common Law (2)
Common understanding (2)
Company-wide basis (4)
Comparability (164)
Comparability adjustments (98)
Comparability analysis (416)
Comparability analysis - 9 step process (27)
Comparability defects (54)
Comparability factors (147)
Comparability of intangibles (24)
Comparable circumstances (3)
Comparable companies (4)
Comparable cost basis (5)
Comparable data (21)
Comparable in all characteristics other than the product (2)
Comparable operating profit (5)
Comparable Profits Method (CPM) (46)
Comparable profit split method (12)
Comparable royalty rates (5)
Comparables (27)
Comparable search (4)
Comparables search (21)
Comparable to a Bank Loan (4)
Comparable uncontrolled price method (CUP) (307)
Comparable uncontrolled services price method (20)
Comparable with same type of intangibles (6)
Comparing to other controlled transactions (4)
Comparison of controlled transactions with other controlled transactions (2)
Compensating adjustment (14)
Compensating transactions (1)
Compensation for services (2)
Compensation for services of seconded employees (2)
Compensation for termination or renegotiation (58)
Competent Authority (CA) (2)
Competent authority procedure (2)
Competing incentives (2)
Complex taxation issues (1)
Compliance costs (7)
Compliance efforts (3)
Compliance issues (8)
Compliance (2)
Comport as closely as possible (2)
Composite transactions (1)
Computer Associates (1)
Computer components (1)
Concentrate (2)
Concentration of functions (2)
Concept fee (2)
Concept of ‘act’ (1)
Concept of ‘aid scheme’ (1)
Concessions (1)
Conclude contracts on behalf of (1)
Conduct of the parties (24)
Conduit (8)
Conduit arrangement (1)
Conduit companies (2)
Conduit company (13)
Conduit jurisdictions (9)
Confidential documentation (7)
Confidentiality (3)
Conoco-Philips (2)
Conservative estimates (1)
Consistancy (3)
Consistent in application of the quoted price (2)
Consolidated group (1)
Consolidated Tax Return (2)
Consolidation requirement (3)
Constructive dividends (3)
Constructive loan (1)
Consumer electronics (1)
Contact lenses (2)
Contemporaneous data (1)
Contemporaneous documentation (18)
Contemporaneous information (7)
Contemporaneous uncontrolled transactions (3)
CONTINENTAL (1)
Contingent payments (38)
Continued use of intangibles (2)
Continuous losses (60)
Contract manufacturing (50)
Contract programming (1)
Contract R&D (25)
Contract research agreement (1)
Contractual agreements (3)
Contractual arrangement (6)
Contractual arrangements (1)
Contractual assumption of inventory risk (2)
Contractual Assumption of risk (18)
Contractual assumption of risk not followed in practice (2)
Contractual requirements (12)
Contractual rights (8)
Contractual terms (50)
Contract vs Conduct (5)
Contributed no value (1)
Contribution analysis (20)
Contribution in-kind (1)
Contribution in the form of intangibles (1)
Contribution of intangibles (2)
Contribution of other group members (2)
Contribution proportionate to expected benefits (6)
Contributions of intangibles (1)
Contributions that are not PCTs or CSTs (1)
Contribution to value of intangibles (18)
Control (4)
Control functions (28)
Controlled foreign affiliates (CFA) (1)
Controlled Foreign Companies (CFC) (5)
Controlled taxpayer (1)
Controlled transactions (20)
Controlling performance of functions (4)
Controlling relationship (2)
Control of economically significant risk (2)
Control of the legal owner (4)
Control over financial risk (3)
Control over risk (98)
Control premium (2)
Conversant International Ltd (1)
Converse (2)
Conversion of debt into shares (1)
Conversion of full-fledged distributors (24)
Conversion of full-fledged manufacturers (9)
Conversion of receivables into shares (1)
Converted into a commissionaire (8)
Converted into a contract R&D provider (3)
Converted into a sales agent (2)
Converted into a toll manufacturer (4)
Converted into contract manufacturer (1)
Convertible bonds (8)
Convertible loan (4)
Convertible Note (6)
Convey economic value (2)
Cooperation between tax and customs administrations (2)
Coordination activities (2)
Coordination Centre (1)
Copyrighted software code (2)
Copyright (2)
Cordero (1)
Core business (2)
Core company (1)
Corporate bonds (4)
Corporate financial management (1)
Corporate synergies (2)
Corporate tax incentives (2)
Corporate tax inversion (4)
Corporate tax rate (1)
Corporate Veil (1)
Correlative allocations (8)
Corresponding adjustment (105)
Cosmetics (1)
Cost-based indicators (2)
Cost allocation (1)
Cost approach (7)
Costa Rica (2)
Cost as measure for relative value of contribution (2)
Cost base (16)
Cost based splitting factors (9)
Cost Contribution Arrangement (CCA) (376)
Cost deduction limitation (2)
Cost incurred (1)
Cost incurred at early stage (2)
Cost in current year and previous years (1)
Cost of borrowing (2)
Cost of closing (9)
Cost of contributions (2)
Cost of distribution functions (2)
Cost of freight (1)
Cost of functions (3)
Cost of funds (6)
Cost of funds-method (2)
Cost of funds approach (4)
Cost of leasing vs ownership (2)
Cost of MAP (1)
Cost of marketing activities (4)
Cost of producing (1)
Cost of service method (45)
Cost of service plus method (22)
Cost plus (3)
Cost plus mark up (10)
Cost plus method (134)
Cost pool (2)
Cost savings (2)
Cost savings objective factored into remuneration (2)
Cost Sharing Arrangement (CSA) (395)
Cost sharing transaction (CST) (2)
Cost sharing under section 936 (2)
Costs of holding subsidiary (1)
Cost structures (1)
Cost vary over time (3)
Cost vs value (3)
Council Directive (EU) 2022/2523 (1)
Council Directive 90/434/EEC (1)
Council Directive 90/436/EEC (1)
Country-by-Country Reporting (14)
Country tax rate (1)
Coupon payments (2)
Covenants (10)
COVID-19 (113)
COVID-19 specific costs (17)
Credit and debit transactions (2)
Credit arrangement (1)
Credit assessment (2)
Credit default swaps (8)
Credit enhancement (1)
Credit note (1)
Credit protection premiums (CPI) (1)
Credit purpose (1)
Credit rating (47)
Credit rating agency (1)
Credit rating analysis (1)
Credit rating tools (2)
Credit restructuring (1)
Credit risk (5)
Credit risk analysis (5)
Credit spread (1)
CREDIT SUISSE (1)
Creditworthiness (8)
Criminal penalties (3)
Critical assumptions (2)
Crookes Brothers Ltd (1)
Cross-border financing arrangements (2)
cross-border transactions (1)
Cross-guarantee agreement (3)
Cross-guarantees (3)
CSA regs (1)
CST allocation (1)
CST payment (1)
CTI (1)
Cullen Group (1)
Cum-ex (1)
CUP from transaction prior to acquisition (2)
CUP method preferred (4)
Curaçao (2)
Currency/Exchange rate losses (5)
Currency differences (1)
Currency restriction (1)
Currency risk (5)
Current Assets (1)
Current contributions (3)
Current contributions at cost (2)
Current value (2)
Customer contract (1)
Customer lists (6)
Customer relationship (2)
Customs costs (1)
Customs Duties (1)
Customs valuations (19)
CUT method (24)
CVAE (French tax on value-added generated by the enterprises) (1)
CWI - Five-year period (1)
Cyprus (16)
Cytec (1)

D

D&S S.A. (1)
Daimler (1)
Damage-payments (1)
Damages to the state (1)
Danone (4)
Data analytics (1)
Databases (14)
Data difficult to obtain (2)
Data from other crises (1)
Data from years after the transaction (2)
Date of PCT (1)
Date of shipment (3)
Day-to-day management (1)
day-to-day risk mitigation (1)
DCF model (32)
DCF most reliable (1)
De-specialisation of operations (2)
Dealing (1)
Dealings (1)
Debt (1)
Debt-earnings ratio (1)
Debt-financed group acquisitions (1)
Debt/Equity Ratio (1)
Debt factoring (5)
Debt instruments (1)
Debt pushdown (2)
Decentralised treasury (1)
Decision making (3)
Decision making functions (17)
Deductible group contributions (1)
Deduction (3)
Deduction for items of a capital nature (1)
Deductive approach (6)
Deemed dividend (2)
Deemed interest (2)
Deemed international transaction (1)
Deemed pricing date (2)
Deemed related parties (1)
Deemed services transaction (1)
Deferrals of payments (4)
Deferred income method (5)
Deferred Income (5)
Definition of captives (12)
Definition of financial result (1)
Definition of goodwill (3)
Definition of intangible (3)
Definition of risk (2)
Definition of royalty (5)
Definition of transaction (6)
Definitions (2)
Degree of comparability (6)
Delaware (10)
Deliberate concerted actions (40)
Delineation (177)
Delineation of Business Restructurings (30)
Delineation of cash pooling arrangements (10)
Delineation of CCAs (4)
Delineation – Substance over Form (9)
Dell (2)
DeltaCrédit (1)
Demand additional information (3)
DEMPE (99)
DEMPE functions (98)
Denial of access to MAP (1)
Denominator - capable of being measured (2)
Denominator - costs (8)
Denominator - employees (2)
Denominator - full costs (5)
Denominator - independent from controlled transactions (2)
Denominator - operating assets (6)
Denominator - operating expenses (4)
Denominator - sales (2)
Denominator materially affected by controlled transaction (2)
Denso (1)
Dependence or control (1)
Dependent agent (1)
Dependent agent PE (DAPE) (4)
Deposit (2)
Depositary receipts (1)
Deposit rate (1)
Deposits (1)
Deposit transaction (1)
Depreciation of shares (1)
Depreciation (1)
Derivative contracts (3)
Detailed information on the foreign associated (6)
Detailing (1)
Determination of costs (2)
Determination of taxable income (18)
Determined at the outset (4)
Determining profit to be split (6)
Deutsche Bank (3)
Developing countries (3)
Developing documentation rules (2)
Developing justifications after the fact (2)
Development agreement (1)
Development at limited costs (1)
Development CCAs (9)
Development risk (2)
Diageo (1)
Diagnostic ratios (2)
Did not reflect economic reality (5)
Difference in volumes (7)
Differences in accounting (1)
Differences in capacity utilisation (2)
Differences in characteristics (2)
Differences in competitive position (2)
Differences in markets (2)
Differences in quality (2)
Differences in the level and types of expenses (2)
Differences in the nature of the intangibles (2)
Differences materially affecting price (10)
Difference to party in control of risk (2)
Different measures of profit (8)
Different Method (4)
Different tax regimes (1)
Difficult cases where no one approach is conclusive (2)
Difficulties in placing the corresponding adjustment (2)
Digital Economy (25)
Digitalisation of the economy (2)
Digital presence (1)
Digital products or services (1)
Digital Service Tax (DST) (1)
Digital Service Tax (DTS) (4)
Digital tax (2)
DIGITEX (1)
Direct Charge Method (4)
Direct costs (2)
Directive 90/435/EEC (2)
Directive 2003/123/EC (1)
Disaggregation of package contract (4)
Disaggregation of transaction (2)
Disallowed deduction (59)
Disclosure of Tax Avoidance Schemes (3)
Discounted Cash Flow (DCF) (58)
Discount rate (11)
Discount rate high (1)
Discounts and rebates (25)
Discounts vs commission (1)
Discretionary assessment (22)
Discretionary power (1)
Discretionary powers (1)
Disguised expenses (1)
Disguise true nature of transaction (1)
Disney (1)
Disneyland (1)
Disposal of marginal production (2)
Dispute (1)
Dispute prevention (2)
Dispute resolution (6)
Dispute Resolution Mechanisms (1)
Disregarded entity (1)
Disregarding corporate form (1)
Disregarding terms of a CCA (2)
Disregarding the transaction (31)
Distorted by controlled transactions (2)
Distressed asset/debt (1)
Distribution (15)
Distribution agreement (13)
Distribution contract (2)
Distribution rights (5)
Distribution services (3)
Distributor (20)
Divergence of interests between the parties (2)
Diverted Profits Tax (1)
Dividend income (1)
Dividend or interest (6)
Dividends (31)
Dividends received deduction (1)
Dividend stripping (2)
Dividend tax (1)
Dividend vs income (3)
Divisional interest (10)
Division of profits among uncontrolled parties (6)
Division of profits expected form independent (2)
Doctrine (2)
Doctrine of corporate entity (1)
Documentation (17)
Documentation denied (2)
Documentation penalty (3)
Documentation request (9)
Documentation Requirements (7)
Documentation rules (13)
Dolce & Gabbana (2)
Domestic legislation (4)
Domestic prices (1)
Domestic source income (1)
Domestic tax arbitrage (1)
Domestic tax compliance practices (2)
Domestic transactions (3)
Domestic transfer pricing (2)
Domicile (1)
Dominant purpose (1)
Dominica (1)
Donations (1)
Double Dipping (5)
Double Irish Dutch sandwich (4)
Double non taxation (11)
Double taxation (14)
Double Taxation - Economic And Juridical (1)
Double tax convention (1)
Double tax treaty (29)
DOW (2)
Downsizing of operations (2)
Downward adjustment (7)
Drilling equipment (1)
Drilling services (3)
Dry gas (1)
DTA (4)
DTA article 5 (5)
DTA article 11 (1)
Dual-listed company arrangement (2)
Dual resident companies (1)
Dual stock market listing (1)
Dubai (2)
Due and proper case handling (1)
Duplicated services (9)
DuPont (1)
DuPont Analysis (1)
Duration of legal protection (1)
Dutch Antilles (2)
Dynamic interpretation (3)

E

Eaton (2)
EBITDA (1)
EBIT margin (7)
EC Arbitration Convention (1)
Economic/product cycle (2)
Economic activities (4)
Economic activity (2)
Economically insignificant risks (2)
Economically neutral to take on (or lay off) risk (6)
Economically relevant characteristics (54)
Economically significant risks (23)
Economic characteristics (1)
Economic circumstances (21)
Economic conditions (1)
Economic consequences (3)
Economic Double Taxation (3)
Economic modelling (6)
Economic ownership (3)
Economic rationality (2)
Economic reality of risk (1)
Economic reason (2)
Economic savings (1)
Economic significance of risk (6)
Economic substance (20)
Economic substance doctrine (4)
Economies of scale (6)
Ecuador (2)
Edison Spa (1)
Effective control (1)
Effective dates (5)
Effective place of management (4)
Effective tax rate (1)
Effect of group membership (15)
Effect of intra-group transactions on credit ratings (1)
Effect of trademark (1)
Effects of breached critical assumptions (5)
Efficiencies or inefficiencies (4)
Elan (1)
Elan Pharma (1)
Electrolux (1)
Elevator (1)
Elie Saab (1)
Eli Lilly (3)
Eliminate need for cross-licensing arrangements (2)
Elimination of interest income and expenses (2)
Elimination of less comparable (3)
Elkem Silicones France SAS (1)
Embedded intangibles (1)
Embedded royalty (2)
Employee compensation (2)
Employee costs (4)
Employee remuneration (3)
Employee share schemes (1)
Employee stock options (7)
Empty shell (2)
Enhancement of value (10)
Ensco (2)
Enterprise Resource Planning (1)
Entire arrangement (21)
Entitelment to part of return (12)
Entitlement to residual profits (1)
Entry withdrawal termination (14)
EPSON (2)
Equal footing (2)
Equal Treatment (4)
Equity Capital (1)
Equity contribution (2)
Equity or Debt/Loan (69)
Escalator (1)
Establishing a transaction (2)
Estimated assessment (2)
Estimate taxable income (6)
EU (6)
EU Arbitration Convention (4)
EU Code of conduct (2)
EU Commission (1)
EU Free movement of capital (4)
EU interest and royalty directive (1)
EU law anti-abuse principle (2)
EU Merger Directive (1)
EU Parent Subsidiary Directive (9)
Euro Credit Facility (ECF) (1)
European anti-avoidance doctrine (1)
EU State Aid (2)
EU state aid rules (5)
Every effort to determine pricing (2)
Evidence (4)
Evraz Highveld Steel (1)
Exalt artifice above reality (1)
Examination practices (6)
Examination Process (1)
Example (301)
Example - asset owner without control over risk (6)
Example - business restructuring of full-fledged distributor (2)
Example - captive insurance (1)
Example - CCA balancing payments (4)
Example - choice of tested party (2)
Example - clarifying written terms of contract (2)
Example - commercially irrational transaction (4)
Example - contract manufacturing (2)
Example - control over risk (2)
Example - conversion to limited risk (4)
Example - conversion to limited risk distributor (2)
Example - Cost Plus Method (2)
Example - cost plus method accounting for general cost (2)
Example - cost plus method contract manufacturing (2)
Example - cost plus method contract R&D (2)
Example - cost plus method efficiencies in manufacturing (2)
Example - CUP unbranded coffee beans (2)
Example - CUP volume discount (2)
Example - financial guarantee (4)
Example - financial guarantees (10)
Example - funding intangibels (2)
Example - highly specialised engineering (4)
Example - HTVI (2)
Example - investment based on manufacturing contract (6)
Example - Limited risk distributor (Pharma) (2)
Example - long term loan to manage short-term needs (2)
Example - LVAS (2)
Example - moving production to low cost country (4)
example - profit split (8)
Example - registred owner of patents (10)
Example - right to all future development for lump sum (2)
Example - risk-adjusted rate of return (2)
Example - risk-free rate of return (2)
Example - risk assumption contract R&D (2)
Example - services (8)
Example - setting up central procurement operation (2)
Example - termination of valuable contract (2)
Example - TNMM (2)
Example - TNMM top quality vs generic medium quality (2)
Example - transaction not identified by MNE (2)
Example - transfer of intangibles and legal ownership (6)
Example - unable to service the loan (2)
Example - warranty (2)
Example - written terms vs conduct of the parties (2)
Example 1 (2)
Example 1 - Cash pool leader (10)
Example 1 - group rating vs stand alone rating (6)
Example 1 - implicit support (6)
Example 2 - cash pool leader (10)
Example 2 - loan guarantee vs incidental benefits (2)
Example 3 (2)
Example 3 - central purchasing manager (widgets) (2)
Example 4 - negotiate discount on behalf of group (widgets) (2)
Example 5 - widget acquisition by shared service center (8)
Example 6 (2)
Example 7 (2)
Example 8 (2)
Example 13 (2)
Example 14 (2)
Example 16 (2)
Example 17 (4)
Examples 1 to 6 (2)
Ex ante (20)
Ex ante/Ex post (4)
Excempt from TP documentation requirements (1)
Exceptional circumstances (10)
Exceptional costs (9)
Excessive AMP expenses (1)
Excessive debt (3)
Excessive interest (6)
Excess profit exemption (2)
Excess profit scheme (4)
Exchange Control (13)
Exchange of information (4)
Exchange rates (3)
Exclusive distribution rights (7)
Exclusive distributor (1)
Exclusive licence (2)
Exclusive right (4)
Exempt from TP documentation (1)
Exemption from payment of royalties (2)
Exercise of good judgment (4)
Exercising control (2)
Exhaustive listings of minutiae (1)
Existing R&D workforce (2)
Exit taxation (3)
EXOR (1)
Expectations of future profits (2)
Expected benefits (14)
Expected future profits (2)
Expected loss approach/method (4)
Expected mutual and proportionate benefit (6)
Expected vs actual results (2)
Expensive marketing strategy (2)
Expert report (20)
Expert witnesses (6)
Expired intangibles (1)
Explicit guarantee (7)
Exploitation of intangibles (2)
Exploitation rights (1)
Exploration costs (2)
Exploration reimbursement scheme (1)
Exploration services (2)
Export prices (1)
Ex post (16)
Ex post adjustment (1)
Ex post evidence (2)
Ex post outcomes (3)
Extensive credit (1)
Extent of the disruption (1)
External audit (1)
External comparables (35)
External effects (2)
External market data (2)
External market forces (2)
Extraordinary circumstances (1)
Extraordinary costs (5)
Extraordinary events (1)
Extraordinary income and costs (4)
Extraordinary losses (1)
Extraordinary market conditions (1)
Extreme Default Risk loan (EDR) (2)
Extreme results (9)
ExxonMobile (2)

F

G

H

I

IBM (2)
ICAR (1)
IDC share (1)
Identification of risk (12)
Identification of transaction (3)
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S

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X

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Ø

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“

“any other criterion of a similar nature” (1)

1

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2

2008 Report on Attribution of Profits to PEs (2)

3

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9

95% confidence interval (1)

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