Article 13 - Comparable Transactions Information

A. Taxable Persons may not rely on Comparable Transactions, or information related thereto, that are not or could not be made available to the Authority.

B. In making an adjustment pursuant to these Bylaws, the Authority may not rely on Comparable Transactions or information related thereto that is not or could not be made available to the Taxable Person. The tax base of the Taxable Person shall not be adjusted if the information concerning the comparable Transaction is not available to the Taxable Person.

C. The Authority may accept the use of foreign Comparable Transactions by a Taxable Person in the event that domestic Comparable Transactions are not available or absence of domestic Comparable Transactions. In such case, the Taxable Person must be able to demonstrate to the Authority upon its request that the foreign Comparable Transaction, or Transactions are consistent with the requirements set forth in (Chapter Three) of the Bylaws, and shall take into account the expected impact of geographic differences and other factors on the results of the foreign Comparable Transactions, including, without limitation, price and profitability.

D. The Authority shall set forth terms, rules and limitations pertaining to the use of information in the Guidelines as it deems necessary.