Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
Functional comparability under TNMM requires transaction-specific FAR analysis before benchmarking business-support services provided to associated en...
The RoDTEP Scheme continues until 31 December 2026 for eligible exports made by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units. Existing RoDTEP rates and value caps applicable on 30 September 2026 remain unchanged throughout the extended period. All other scheme terms and conditions also continue without modification, preserving duty and tax remission benefits for qualifying exports within the stated categories.
The RoDTEP Scheme continues until 31 December 2026 for eligible exports made by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units. Existing RoDTEP rates and value caps applicable on 30 September 2026 remain unchanged throughout the extended period. All other scheme terms and conditions also continue without modification, preserving duty and tax remission benefits for qualifying exports within the stated categories.
Note: It is a system-generated summary and is for quick reference only.