Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Valuation of goods - reimbursement - pure agent - since the expenses in question, incurred by the appellant in course of providing the taxable service are reimbursed by the service recipients - cost not to be included - AT
Valuation of goods - reimbursement - pure agent - since the expenses in question, incurred by the appellant in course of providing the taxable service are reimbursed by the service recipients - cost not to be included - AT
Note: It is a system-generated summary and is for quick reference only.
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