In fact, including documentation of price-setting mechanisms and application of the CUP method in the case of commodities that are traded at a quoted price
in the master file would simplify transfer pricing documentation and would be welcomed by MNEs that regularly produce, purchase, sell, or deal in commodities.
If the reporting entity does not have evidence that both factors (1) and (2) are present for a given quoted price
, then it should consider that quoted price
to be associated with a distressed transaction.
In addition to the effects discussed, buyers that visit fewer sellers in the Low Search-Tracking treatment receive additionally higher quoted prices
After a ham-fisted attempt to pass unexpectedly high microprocessor prices along to its business customers, Apple Computer Inc has promised that it will honor all orders for its Power Macintosh G4 computers placed before Wednesday October 13, 1999 at the originally quoted prices
. "We aim to delight our customers, and we clearly dropped the ball in this instance," admitted perpetual interim CEO Steve Jobs.
The complainant challenged whether any flights were available at the quoted price
because the flights were offered on the ba.com web site from GBP149.
Plans vary and you don't have to pay the quoted price
, advises Mendelson.
When heat treat is contracted as an afterthought after the job has been secured, it can sometimes have a negative (profit-reducing) impact on the original quoted price
We're thinking of doing the road trip from New York to Los Angeles," the Sun quoted Price
, who has signed a contract with US network Fox, as saying.
Indeed, on several occasions they have told me I could buy at two games above the quoted price
The Public Accounts Committee of MPs found the 25 biggest equipment purchasing projects in 1997 cost almost 10 per cent more on average than the quoted price
making a total overspend of more than pounds 3billion.