SECTION 8 - TAX AVOIDANCE
Chapter 2 - Indirect Transfer of Profits between Related Entities
Article 53
For tax calculation purposes, every entity must determine the prices of transactions with its linked entities based on the arm's length principle, using reasonably available information and evaluate those prices at the time of the transaction, and at the latest, by the time of filing the tax return for the accounting period in which the transaction occurred.
The arm's length principle means pricing applied between two independent entities.