TP Adjustments - Disregarding Profit Split Method ('PSM') as the ...
Case Laws 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
View Source