|
Article 11
|
With respect to the phrase "has not made improvement" as used in Article 9, paragraph 1, subparagraph 4 of the Rules, improvement is determined to have been made if any one of the following circumstances exists:
- Where a person other than the applicant company obtains benefit from the non-arms-length transaction, and the person obtaining benefit has returned the benefit to the person entitled to it.
- Where a law enforcement or judicial agency has determined that the activity involving the non-arms-length transaction does not constitute a criminal offense.
- The non-arms-length transaction has already been restored to its original condition.
|