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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

uncontrolled price method: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 1, English, - uncontrolled%20price%20method

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Prix de transfert.  1, record 1, French, - m%C3%A9thode%20du%20prix%20sur%20le%20march%C3%A9%20libre

Record number: 1, Textual support number: 2 OBS

méthode du prix sur le marché libre : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 1, French, - m%C3%A9thode%20du%20prix%20sur%20le%20march%C3%A9%20libre

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

... the Department [of National Revenue, Customs and Excise] views the comparable uncontrolled price method as the primary method of determining a reasonable sale price. It should be used whenever the taxpayer has arm's length sales of comparable goods which can be used to establish a comparable uncontrolled price ... The comparable uncontrolled price method is based on the sale price of comparable uncontrolled sales, adjusted to reflect any differences between the comparable sales and the goods at issue that have an ascertainable effect on price, including the physical properties of the goods and the circumstances of the sale.  2, record 2, English, - comparable%20uncontrolled%20price%20method

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Méthode utilisée pour déterminer le prix applicable aux opérations entre des parties liées, qui consiste à fixer le prix par comparaison avec le prix de biens ou de services similaires vendus à un acheteur sans lien de dépendance avec le vendeur, dans un marché économiquement comparable.  1, record 2, French, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record number: 2, Textual support number: 1 OBS

Cette méthode est souvent employée lorsque les biens ou les services en cause ainsi que les conditions de l'opération entre des parties liées sont similaires à ceux d'opérations commerciales courantes entre des parties non liées.  1, record 2, French, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record number: 2, Textual support number: 2 OBS

Le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board (IASB) fait usage de «méthode du prix comparable non contrôlé» pour décrire la notion.  2, record 2, French, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The Department [of National Revenue, Customs and Excise] views the comparable uncontrolled purchase price method as the primary method of determining a reasonable price because it results in a reasonable price that reflects a comparable transaction between a buyer and seller dealing at arm's length. Therefore, the comparable uncontrolled purchase price method should be used to determine the reasonable price whenever the conditions for its application are available. The comparable uncontrolled purchase price method requires that the reasonable price be calculated as the price of comparable uncontrolled purchases.  1, record 3, English, - comparable%20uncontrolled%20purchase%20price%20method

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish