A. The Authority may request any information related to Controlled Transactions that it deems necessary to carry out its regulatory functions and other duties.
B. Except as otherwise provided in Exceptions of the Bylaws, every Taxable Person who is a party to a Controlled Transaction shall keep the documentation required to confirm that the conditions of such transactions are at Arm’s-Length.
C. Taxable Persons must have readily accessible and available, for review by the Authority upon its request sufficient documentation containing information and economic analyses evidencing that the conditions of its Controlled Transactions are at Arm’s-Length.
D. The documentation relating to Controlled Transactions shall be provided to the Authority upon its request within the duration specified by the Authority in the request, provided that such duration shall be no less than (30) days after the date of such request.
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