Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Valuation - Commercial or industrial construction service - inclusion of cost of material - appellant has been able to show that the materials have been sold and have been assessed to VAT - stay granted - AT
Valuation - Commercial or industrial construction service - inclusion of cost of material - appellant has been able to show that the materials have been sold and have been assessed to VAT - stay granted - AT
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