| http://www.w3.org/ns/prov#value | - In such a case S???s taxable profits are determined by the sale price of the seats to the unrelated parties minus the price at which the seats were obtained from its parent corporation (cost of goods sold in the accounts of S, in this case the transfer price) and its expenses other than the cost of goods sold. ??? If country A where the seats are manufactured has a tax rate much lower than the tax
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