compensating adjustment definition

compensating adjustment means any Relief available to a person as a consequence of a transfer pricing adjustment made in respect of another person;
compensating adjustment means an adjustment in which the taxpayer reports a transfer price for tax purposes that is, in the taxpayer’s opinion, an arm’s length price for a controlled transaction, even though this price differs from the amount actually charged between the associated enterprises;
compensating adjustment means any Relief available to a person as a consequence of [***] being made in respect of another person;

More Definitions of compensating adjustment

compensating adjustment means any Relief available to a Person as a consequence of a Transfer Pricing Adjustment made in respect of another