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That structural difference directly shapes how consumers in each state respond to price changes

TP Methods: The TP Guidelines clarify that the method to be applied to determine the arms length price/value (ALP or ALV) in relation to a particular transaction should be in line with the OECD Transfer Pricing Guidelines (OECD Guidelines) including where reference to the application of other methods is concerned, and would depend upon the facts and circumstances of the case (without any priority being assigned to any method per se)

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Advanced techniques, including MHI & DHI methods , provide long-term solutions for thinning areas and bald spots