Dissimilar KPO and Outsourced Entities Excluded from Back-Office Comparables for Transfer Pricing Analysis
Dissimilar KPO and Outsourced Entities Excluded from Back-Office Comparables for Transfer Pricing Analysis Issue Whether high-end KPO/IT entities, companies with outsourced business models, lack of segmental data, demergers, or disproportionate turnover qualify as comparable companies for benchmarking routine back-office support services, and whether adjustments for working capital, interest on receivables, and expense allocations are permissible.… Read More »