Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
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Where the appellant has worked as co-loader their role is limited to delivery of the packets to the ultimate customer - it cannot be said that they have carried out courier service on behalf of another - Consequently, activity cannot be covered under the definition of BAS - AT
Where the appellant has worked as co-loader their role is limited to delivery of the packets to the ultimate customer - it cannot be said that they have carried out courier service on behalf of another - Consequently, activity cannot be covered under the definition of BAS - AT
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