Log in to Research Map for Income tax and follow these steps :

1. Start by finding cases with international transactions

• Search for the permanent establishment
• Search within the Search for associate enterprise within permanent establishment

2. To find cases related to arm’s length pricing (alp) with respect to royalty and fees for technical services

• Search for alp within the permanent establishment and associate enterprise
• Search for royalty payments within alp, permanent establishment and associate enterprise
• Search for FTS within alp, permanent establishment, associate enterprise and royalty payments

3. To further narrow down the results, use the section filters on the left

• Select section 92B
• From 4167 you will arrive at 6 results with a few clicks

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Determine the arm’s length price for an international transaction within seconds