Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
Anti-dumping duty on decor paper originating in or exported from China PR will remain in force through 26 March 2027. The amendment inserts an overriding duration provision into the existing duty notification, extending its operation beyond paragraph 2 while preserving the possibility of earlier revocation, supersession, or amendment. The duty therefore continues to apply to the specified goods unless changed earlier.
Anti-dumping duty on decor paper originating in or exported from China PR will remain in force through 26 March 2027. The amendment inserts an overriding duration provision into the existing duty notification, extending its operation beyond paragraph 2 while preserving the possibility of earlier revocation, supersession, or amendment. The duty therefore continues to apply to the specified goods unless changed earlier.
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