This Manual is premised upon the application of the arm &apos; s length standard which determines whether the prices between parts of a multinational enterprise (MNE) properly reflect the functions and assets of, and the risks incurred by, the local part of the MNE.
This Manual is premised upon the application of the arm &apos; s length standard which determines whether the prices between parts of a multinational enterprise (MNE) properly reflect the functions and assets of, and the risks incurred by, the local part of the MNE.