@Susana 16:07 Feb 24, 2018
You have set so many filters to limit who can answer your question that you may well get no answers.
FWIW:
There’s an error in the ST as quoted: “party” must read “parties”.
(The section) analyses, based on the risk guidance of the OECD Guidelines, which of the PARTIES to the tested transaction can be seen to manage and control these risks.
+/- (in my non-native Spanish):
(La sección”) evalúa, a la luz de las consignas de riesgo de l@s ‘OECD Guidelines’, cuál de las partes de la transacción en estudio aparece ocuparse* de la gestión y control de estos riesgos.”
* or: "aparece ser titular de la gestión y control" |