A. A Controlled Transaction, or a set of Transactions that are combined according to Article 10 of the Bylaws shall not be subject to an adjustment by the Authority where the Authority is satisfied that the relevant financial indicator derived from the Controlled Transaction or set of Transactions and being tested under the appropriate Transfer Pricing method selected in accordance with Chapter 4 of the Bylaws is within the Arm’s Length Range.
B. Where the relevant financial indicator derived from a Controlled Transaction or from a set of Transactions that are combined falls outside the Arm’s Length Range, the Authority may adjust it pursuant to these Bylaws; any such adjustment shall be to a point within the Arm’s Length Range that best reflects the facts and circumstances of the case.
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