https://www.taxtmi.com/forum/issue?id=115589 Determination of an ideal markup percentage for the cost-plus model in transfer pricing for IT service companies requires selecting an arm's-length markup that reflects functions performed, assets used and risks assumed, supported by comparable uncontrolled transactions, industry comparables and a reliable cost base, with appropriate documentation to satisfy income-tax scrutiny. en-us Fri, 25 Oct 2019 13:00:58 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115589 Determination of an ideal markup percentage for the cost-plus model in transfer pricing for IT service companies requires selecting an arm's-length markup that reflects functions performed, assets used and risks assumed, supported by comparable uncontrolled transactions, industry comparables and a reliable cost base, with appropriate documentation to satisfy income-tax scrutiny. Discussion-Forum Income Tax Fri, 25 Oct 2019 13:00:58 +0530 https://www.taxtmi.com/forum/issue?id=115589