Ministerial Decision No. 55 of 2025 enforces compliance with the Arm’s Length Principle for transactions between Related Persons. Article 73 explicitly empowers the Tax Administration to adjust Transfer Prices if they fail to adhere to this principle. Such adjustments will be calculated using the approved methods outlined in Article 72. This provision ensures the Tax Administration can effectively monitor MNE Group compliance through both targeted deep-dives and broader systematic checks.