This Subdivision applies the internationally accepted arm's length principle in the context of permanent establishments (PEs).
815 - 210 Operation of Subdivision
815 - 215 Substitution of arm's length profits
815 - 220 When an entity gets a transfer pricing benefit
815 - 225 Meaning of arm's length profits
815 - 230 Source rules for certain arm's length profits
815 - 240 Amendment of assessments