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TP Adjustments - Disregarding Profit Split Method ( PSM ) as the most appropriate method for benchmarking - TPO should determine the ALP by adopting residual PSM as the MAM and by allocating residual profits based on the relative value of each enterprise s contribution - Tri

Income Tax - TP Adjustments - Disregarding Profit Split Method ( PSM ) as the most appropriate method for benchmarking - TPO, should determine the ALP by adopting residual PSM as the MAM and by alloca .....

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