About: http://webisa.webdatacommons.org/7590270

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	The transfer pricing provisions apply where ???provision??? is made between two persons by means of a transaction and, broadly, one of the persons controls the other or both are controlled by the same person or persons.
http://www.w3.org/ns/prov#wasQuotedFrom	legislation.gov.uk