Income Tax Act (Cap. 123), article 51A

51A. The Minister responsible for finance may make rules in relation to transfer pricing ge nerally and may, in particular b y such rules, provide for the determination of the arm’s length pricin g of a transaction or a series of transactions, any adjustments in rel ation thereto and advance pricing agreements. Advance Revenue Rulings. Added by: XVII. 1994.20. Amended by: II. 2007.15.