‹ Article 46 - Reorganisations and Reconstructions Carried out for Bona Fide Commercial Reasons Article 47 - Policy Statement on Transfer Pricing › Part 8: Transfer Pricing Article 47 - Policy Statement on Transfer Pricing Article 48 - Basic Rule Article 49 - Loans Article 50 - Guarantees Article 51 - Compensating Adjustment Claims Article 52 - Compensating Adjustment for Guarantor Article 53 - Balancing Payments Article 54 - Balancing Payments by Guarantor Article 55 - Effect on Double Taxation Relief Article 56 - Associated Persons Article 57 - Control Article 58 - Transfer Pricing Appeals Article 59 - Supplementary Provisions ‹ Article 46 - Reorganisations and Reconstructions Carried out for Bona Fide Commercial Reasons Article 47 - Policy Statement on Transfer Pricing ›