Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Asset disclosure for prospective attachment may be ordered from the commencement of foreign proceedings where the period is undisputed; disclosure identifies assets and does not decide whether they are attachable. Certified foreign judgments carry a mandatory presumption of competent jurisdiction under the CPC, which must be rebutted by credible evidence rather than disagreement with findings or bare reliance on statutory exceptions. Prior anti-enforcement proceedings and findings concerning diversion of assets supported the disclosure and restraint directions. Appellate intervention in interlocutory discretion is limited to arbitrary, capricious, perverse, or legally erroneous exercises of discretion; a reasonably possible first-instance view should not be replaced. The disclosure and restraint directions were maintained and the appeal dismissed.
Asset disclosure for prospective attachment may be ordered from the commencement of foreign proceedings where the period is undisputed; disclosure identifies assets and does not decide whether they are attachable. Certified foreign judgments carry a mandatory presumption of competent jurisdiction under the CPC, which must be rebutted by credible evidence rather than disagreement with findings or bare reliance on statutory exceptions. Prior anti-enforcement proceedings and findings concerning diversion of assets supported the disclosure and restraint directions. Appellate intervention in interlocutory discretion is limited to arbitrary, capricious, perverse, or legally erroneous exercises of discretion; a reasonably possible first-instance view should not be replaced. The disclosure and restraint directions were maintained and the appeal dismissed.
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