Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Bonded warehouse transaction - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - the supply of warehoused goods to any person before clearance for home consumption’ shall be neither a supply of goods nor a supply of service. - AAR
Bonded warehouse transaction - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - the supply of warehoused goods to any person before clearance for home consumption’ shall be neither a supply of goods nor a supply of service. - AAR
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