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...
Classification of imported goods - Gigabit Passive Optical Networks Optical Network Termination (hereinafter referred to as GPON ONT) - the impugned good is a combination of devices performing different tasks which are intended to contribute together to a clearly defined function covered by sub-heading 8517 69 50. Accordingly, the appropriate classification for said goods is under Tariff Entry 8517 69 50. - AAR
Classification of imported goods - Gigabit Passive Optical Networks Optical Network Termination (hereinafter referred to as GPON ONT) - the impugned good is a combination of devices performing different tasks which are intended to contribute together to a clearly defined function covered by sub-heading 8517 69 50. Accordingly, the appropriate classification for said goods is under Tariff Entry 8517 69 50. - AAR
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