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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TP Adjustments - Disregarding Profit Split Method ('PSM') as the ...

Income Tax

May 30, 2015

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 - AT

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