Fwexcs (No. 2) No.9 2&rs (3) Information concerning a comparable uncontrollecl transaction may not be relied upon by the taxpayer for the purposes of demonstrating the consistency a transaction with section 9BB if the information on the transaction is not available to the Commissioner. {4) In the absence of information on uncontrolled transactions from the same geographic market as the controlled trans action , cofitparable uncontrolled transactions from othergeographic markets may be accepted by the Commissioner. (5 ) A determi n ati on of wh ether c omparable s frorn other geograph ic markets are reliable has to be made on a case-by-case basis, ancl by reference to the extent to rvhich they satisfy paragraph 3 of this Schedule. (6) Taxpayers using such comparables would be expected to assess the expected innpact of geographic differences and other factors on the price and profitability. Services between ossociated enterpt'ises 8. ( I ) A service charge between a taxpayer and an associated person shall be considered consistent with the arm's length principle rvhere- (a) (b) it is charged for a service that is actually rendered; and the service provides, or lvhen rendered was expected to provide, the recipient rvith economic or comrnercial value to enhance its cornmercial position; and (c) it is charged for a service that an independent enteqprise in comparable circumstances would have been willing to pay for if performecl for it by an independent enterprise, or r,vould have performed in-house for itself; and (d) its amount corresponds to that which would have been agreed between independent enterprises for cornparable services in comparable circumstances. (2) A service charge made to a person shall not be consistent with the arm's length principle where it is made by an associated person solely because of the shareholder's ownership interest in one or more other group members, including for any of the following costs incurred or activities undertaken by such associated person (a) - costs or activities relating to the juridical structure of the parent compan)' of the {irst-mentioned person, strch as meetings of shareholclers of the parent, issuing of shares in the parent company and costs of the parent company's supervisory board; and (b) costs or activities relating to reporting requirernents of the parent company of the first-mentioned person, including the consolidation of reports; and (c) costs or activities related to raising funds for the acquisition of participations, unless those participations are directly or indirectly acquired hy the first-mentioned person and the acquisition benefits or is expected to benefit that firstmentionecl person. r88