Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Aluminium formwork structures used as shuttering and in-situ concrete support are discussed as classifiable under CTH 76109010 as aluminium structures rather than under CTH 84806000 as moulds. The analysis distinguishes reusable panels assembled at a construction site from moulds that produce separate concrete end-products. It notes that the Heading 7610 exclusion for moulds applies only where the article is in fact a mould. On this reasoning, custom-designed aluminium plates used for on-site construction support fall within the aluminium-structures classification, and reclassification as moulds is described as incorrect.
Aluminium formwork structures used as shuttering and in-situ concrete support are discussed as classifiable under CTH 76109010 as aluminium structures rather than under CTH 84806000 as moulds. The analysis distinguishes reusable panels assembled at a construction site from moulds that produce separate concrete end-products. It notes that the Heading 7610 exclusion for moulds applies only where the article is in fact a mould. On this reasoning, custom-designed aluminium plates used for on-site construction support fall within the aluminium-structures classification, and reclassification as moulds is described as incorrect.
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