Transfer pricing adjustment - There is no reason why the OECD ...
OECD Guidelines Valid for Transfer Pricing Officer's Assessments, Supported by Case Laws and International Standards in Tax Context.
May 13, 2016
Case Laws Income Tax AT
Transfer pricing adjustment - There is no reason why the OECD guidelines should not be taken as a valid input in the present case in judging the action of the TPO - AT
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