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Interest on Outbound Loans to Use LIBOR, Not PLR, for Arm's Length Price, Says Transfer Pricing Officer.

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....TP Adjustment - ALP determination - interest received on outbound loans - LIBOR v/s PLR - the prevailing LIBOR rate should be adopted for the interest received on outbound loans. We therefore direct the Ld. TPO to calculate the interest as per the prevailing LIBOR rates. - AT....

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