PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • However, using one of the other OECD transfer pricing methods should be acceptable, as long as no comparable uncontrolled prices are available and the taxpayer???s analysis demonstrates that the method chosen is the most appropriate one, in line with the OECD Guidelines.
http://www.w3.org/ns/prov#wasQuotedFrom
  • ey.com