(2)A transaction entered into by an enterprise with a person other than an associated enterprise ("other person") shall, for sub-section (1), be deemed to be an international transaction entered into between two associated enterprises, if—(a)there exists a prior agreement in relation to the relevant transaction between such other person and the associated enterprise; or(b)the terms of the relevant transaction are determined, in substance, between such other person and the associated enterprise,and the enterprise or the associated enterprise or both of them are non-residents, irrespective of whether the other person is a non-resident or not.
