Most countries require a transfer pricing scheme that adheres to:

Question

Quizplus · Accepted Answer

Most countries require a transfer pricing scheme that adheres to the arm's length principle, which means that transactions between affiliated entities should be conducted as if they were between unrelated parties. While some countries may also have territorial models or safe harbor methods, these are not as universally required as the arm's length principle. Therefore, the best choice is C, an arm's length principle.

Most Countries Require a Transfer Pricing Scheme That Adheres To