Does the penalty apply to the «transfer pricing capital adjustment» («TPCA») or the «transfer pricing income adjustment» («TPIA»)? (taxinterpretations.com)
Structured as an asset sale, the transaction is expected to complete subject to customary working capital adjustments. (foodprocessing-technology.com)
Are you sure that XIN still makes a capital adjustment instead of a dividend payment? (canadiancapitalist.com)