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Which of the following is true concerning transfer pricing practices?

a. the US is a relatively rigorous country in terms of transfer pricing, but British are relatively lax

b. US tax law does not allow US firms to use arms-length prices

c. US companies can apply for an Advanced Determination Ruling on their transfer pricing policies, except for transfers to developing countries

d. The United States is not the only country to use Advanced Determination Rulings

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  • Reference No.:- M942230

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