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    <title>Court Rules Future Profits Irrelevant in Current Arm&#039;s Length Price Calculation for Cross-Border Deals.</title>
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    <description>Transfer pricing adjustment - there is no justification for inclusion of the future year’s profit margins while determining the ALP of the current year’s international transactions. - AT</description>
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      <description>Transfer pricing adjustment - there is no justification for inclusion of the future year’s profit margins while determining the ALP of the current year’s international transactions. - AT</description>
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