High-turnover and brand-backed entities are invalid transfer pricing comparables, while unproven GST expenses are non-deductible.
High-turnover and brand-backed entities are invalid transfer pricing comparables, while unproven GST expenses are non-deductible. Issue Whether companies with material functional, asset, scale, and brand differences can be included as transfer pricing comparables, whether separate interest adjustments on delayed receivables are warranted under TNMM, and whether business expenditure disallowances based on non-genuine GST invoices are… Read More »