Cabinet Decision No. 39 of 2019, Article 52, introduces formal transfer pricing requirements. Entities linked to others must consider these requirements when pricing transactions and reporting income. It adopts the definition of 'linked entities' from international accounting standards. Transfer prices refer to the value assigned to assets (physical or non-physical) and services transferred between these related parties. This ensures that cross-border and domestic inter-company transactions are reported transparently and reflect actual economic values, preventing the artificial shifting of profits to lower-tax jurisdictions.