MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 Where a resident of a Party considers the actions of the other Party result or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Party. The case must be presented within three years of the first notification of the adjustment.
Appears in 5 contracts
Samples: www.gov.gg, archive.treasury.gov.au, www.aph.gov.au
MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 Where a resident of a Contracting Party considers the actions of the other Contracting Party result results or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Party. The case must be presented within three 3 years of the first notification of the adjustment.
Appears in 3 contracts
Samples: Agreement, Agreement, www.aph.gov.au
MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 Where a resident of a Contracting Party considers the actions of the other Contracting Party result or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Contracting Party. The case must shall be presented within three 3 years of the first notification of the adjustment.
Appears in 3 contracts
Samples: Agreement, www.mfem.gov.ck, taxpolicy.ird.govt.nz
MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 Where a resident of a Party considers the actions of the other Party result results or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Party. The case must be presented within three years of the first notification of the adjustment.
Appears in 2 contracts
Samples: Agreement, www.aph.gov.au
MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 Where a resident of a Party considers the actions of the other Party result results or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Party. The case must be presented within three 3 years of the first notification of the adjustment.
Appears in 2 contracts
Samples: treasury.gov.au, www.aph.gov.au
MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 Where a resident of a Party considers the actions of the other Party result results or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Party. The case must shall be presented within three years of the first notification of the adjustment.
Appears in 1 contract
Samples: Agreement
MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 1. Where a resident of a Party considers the actions of the other Party result results or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Party. The case must be presented within three years of the first notification of the adjustment.
Appears in 1 contract
Samples: www.aph.gov.au
MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS. 1 1. Where a resident of a Contracting Party considers the actions of the other Contracting Party result or will result in a transfer pricing adjustment not in accordance with the arm’s length principle, the resident may, irrespective of the remedies provided by the domestic law of those Parties, present a case to the competent authority of the first-mentioned Party. The case must shall be presented within three years of the first notification of the adjustment.
Appears in 1 contract
Samples: Agreement
