The Commissioner-General would review certain essential factors in an attempt to consider price differentials for possible adjustment in price to protect revenue when he is convinced that there is clear evidence to suggest price manipulation between and among connected persons. Required: Discuss FOUR (4) considerations the Commissioner-General may place reliance on as part of measures to be convinced that there is no price manipulation. (10 marks) c) Transactional Net margin method under transfer pricing has proven useful in combating abuse and manipulation in the invoicing regime in the commercial world. Required: What makes the Transactional Net Margin method very effective