Exclusion of High-End KPO and Outsourced Entities from Routine Back-Office Transfer Pricing Benchmarking
Exclusion of High-End KPO and Outsourced Entities from Routine Back-Office Transfer Pricing Benchmarking Issue Whether high-end KPO/IT entities, companies with heavy outsourcing models, entities lacking segmental data, and companies with abnormal turnover or demergers can be valid comparables for benchmarking routine back-office support services, and whether adjustments for working capital, interest on receivables, cost allocations,… Read More »