Part 4 Specification of international controlled transaction, reporting entity, and information and exceptions

1. 14Specification of specified international controlled transaction
2. 15Exception to regulation 14 (specification of specified international transaction)
3. 16Specification of a reporting entity where a transaction meets the transfer pricing condition
4. 17Specification of a reporting entity where a transaction meets the permanent establishment condition
5. 18Specification of description of information to be provided