Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Valuation of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had approached Revenue for mutilation of goods which may be permitted to clear the scrap after mutilation at their own cost
Valuation of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had approached Revenue for mutilation of goods which may be permitted to clear the scrap after mutilation at their own cost
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