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Air Force Occupational Measurement Squadron Test Development Flight 1550 5th Street East Randolph AFB TX 78150-4449 1 August 2006 WAS Catalog TABLE OF CONTENTS PART ONE: 1. 2. 3. 4. 5. GENERAL GUIDANCE
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Waps catalog is a catalog that contains information regarding the weighted average prices of goods or services sold between related parties.
Companies that engage in transactions with related parties and have cross-border transactions are required to file waps catalog.
Waps catalog can be filled out by providing detailed information on the weighted average prices of goods or services sold between related parties.
The purpose of waps catalog is to provide tax authorities with information on transfer pricing and help ensure that related party transactions are conducted at arm's length prices.
Information on the weighted average prices of goods or services sold between related parties along with other relevant details must be reported on waps catalog.
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