Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Valuation - import of old and used printing machines of Heildelberg make from Finland - The payment of duty and clearance of goods on enhanced value in order to avoid delay and demurrage cannot be held against the importer - AT
Valuation - import of old and used printing machines of Heildelberg make from Finland - The payment of duty and clearance of goods on enhanced value in order to avoid delay and demurrage cannot be held against the importer - AT
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