Transfer Pricing Rule 10B: No Mandatory Use of Two-Year Comparable Data Unless Current Year Shows Exceptions.

Transfer Pricing Rule 10B: No Mandatory Use of Two-Year Comparable Data Unless Current Year Shows Exceptions. https://www.taxtmi.com/highlights?id=14487 Transfer pricing adjustments - ALP - The proviso to sub. Rule 4 of Rule 10B does not mandate that always consider two more years' data of comparables in such analysis; but has a limited role only when the data of current year reveal some exceptional facts which could have influenced on determination of the Act in relation to the transaction being compared. - AT en-us Sat, 14 Sep 2013 11:16:51 +0530 Sat, 14 Sep 2013 11:16:51 +0530 TaxTMI RSS Generator Transfer Pricing Rule 10B: No Mandatory Use of Two-Year Comparable Data Unless Current Year Shows Exceptions. https://www.taxtmi.com/highlights?id=14487 Transfer pricing adjustments - ALP - The proviso to sub. Rule 4 of Rule 10B does not mandate that always consider two more years' data of comparables in such analysis; but has a limited role only when the data of current year reveal some exceptional facts which could have influenced on determination of the Act in relation to the transaction being compared. - AT Highlights Income Tax Sat, 14 Sep 2013 11:16:51 +0530 https://www.taxtmi.com/highlights?id=14487