Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Estimating the profit @ 25 % based on the facts that the purchase is tainted - Costlier jewellery items where the profit margins are very thin - the profit in this business if disclosed @ 6 % is desirable - AT
Estimating the profit @ 25 % based on the facts that the purchase is tainted - Costlier jewellery items where the profit margins are very thin - the profit in this business if disclosed @ 6 % is desirable - AT
Note: It is a system-generated summary and is for quick reference only.