Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Amends Para 4.73(19) of the Handbook of Procedures 2023 by substituting the registered suffix for the listed Dubai laboratory: the entity previously recorded as GIA Laboratory, DMCC, Dubai, UAE is amended to GIA Laboratory, FZCO, Dubai, UAE; the change is operative immediately and updates the HBP-2023 listing. The amendment is issued under the Foreign Trade Policy powers and takes immediate effect for the specified entry, effectuating an administrative correction to the entity designation in the export-import handbook (DGFT public notice).
Amends Para 4.73(19) of the Handbook of Procedures 2023 by substituting the registered suffix for the listed Dubai laboratory: the entity previously recorded as GIA Laboratory, DMCC, Dubai, UAE is amended to GIA Laboratory, FZCO, Dubai, UAE; the change is operative immediately and updates the HBP-2023 listing. The amendment is issued under the Foreign Trade Policy powers and takes immediate effect for the specified entry, effectuating an administrative correction to the entity designation in the export-import handbook (DGFT public notice).
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