OECD guidelines give priority to which category of methods?
AAsset revaluation methods
BFormulary apportionment methods
CTraditional transactional methods
DProfit split methods alone
Answer & Solution
Correct answer: C. Traditional transactional methods
The OECD sees transactional methods as the most direct route, keeping TNMM and profit split for cases where they cannot be applied reliably.
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