This quiz works best with JavaScript enabled. Home > Finance > Accounting > Management Accounting > Transfer Pricing > Transfer Pricing – Quiz 3 🏠 Homepage 📘 Download PDF Books 📕 Premium PDF Books Transfer Pricing Quiz 3 (5 MCQs) Quiz Instructions Select an option to see the correct answer instantly. 1. What is the name of the database used by the Regional Office to find comparative data at this time? A) Orbis. B) Oriana. C) Osiris. D) Organic. Show Answer Correct Answer: A) Orbis. 2. The authority to set a transfer price that is not in accordance with the principles of fairness and business practice is A) Head of Regional Office of DGT. B) Director General of Taxes. C) Head of Tax Service Office. D) All Answers Correct. Show Answer Correct Answer: D) All Answers Correct. 3. How many transfer pricing methods are there in Article 18 paragraph (3) of the Income Tax Law? A) 6 (more). B) 5 (lima). C) 7 (seven). D) 4 (four). Show Answer Correct Answer: D) 4 (four). 4. What is the limit of comparison between debt and capital (DER) according to PMK 169/2015 and Per 25/2017 that applies: A) 4:1. B) 3:1. C) 2:1. D) 1:1. Show Answer Correct Answer: A) 4:1. 5. PT A provides services to affiliates and to independent parties with comparable conditions, so the most appropriate method for testing the application of PKKU is A) CUP. B) Cost Plus Method. C) TNMM. D) All answers are wrong. Show Answer Correct Answer: A) CUP. ← PreviousRelated QuizzesManagement Accounting QuizzesAccounting QuizzesTransfer Pricing Quiz 1Transfer Pricing Quiz 2 🏠 Back to Homepage 📘 Download PDF Books 📕 Premium PDF Books