Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Composite cargo handling classification turned on the contract's essential character: arranging containers, loading, multi-modal movement, freight coordination and delivery assurance together formed an integrated cargo handling service, so transport was only incidental. Separate invoicing, use of contractors, and the earlier order in the appellant's own case did not alter classification, especially after the widened definition from 16.05.2008. The Tribunal also upheld the extended period and penalties because several service components were excluded from the taxable value, resulting in short-payment on the full gross value.
Composite cargo handling classification turned on the contract's essential character: arranging containers, loading, multi-modal movement, freight coordination and delivery assurance together formed an integrated cargo handling service, so transport was only incidental. Separate invoicing, use of contractors, and the earlier order in the appellant's own case did not alter classification, especially after the widened definition from 16.05.2008. The Tribunal also upheld the extended period and penalties because several service components were excluded from the taxable value, resulting in short-payment on the full gross value.
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