Transfer Pricing: Comparable Selection Must Be Evaluated Individually, Not Automatically Excluded in Future Cases.

Transfer pricing addition - comparable selection criteria - it should not be assumed that, if a comparable is held to be excludible in one case, it shall always be excluded in decisions to follow subsequently. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X