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This article gives an overview of the transfer pricing mechanism, meaning of transfer pricing adjustments, what warrants such adjustments, types of transfer pricing adjustments, impact of adjustments, ways to mitigate its impact, etc.
This article was self-published by the author on https://www.academia.edu in the year 2013.
Please click on the below link to access the same.
https://www.academia.edu/4074166/Transfer_Pricing_Adjustments
Image credits: www.blog.ipleaders.in/transfer-pricing/