Meaning of expressions used in determination of arm's length price

Definitions.

• Associated enterprise has the meaning in section 162.
• Enterprise has the meaning in section 173(b) and, for a specified domestic transaction, includes a unit, an enterprise, an undertaking or a business of a person who undertakes the transaction.
• Property includes goods, articles or things and intangible property.
• Services include financial services.
• Transaction includes a number of closely linked transactions.
• Uncontrolled transaction means a transaction between enterprises other than associated enterprises, whether resident or non-resident.