Indian Special Bench questions choice of comparables in Maersk’s TP report

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Indian Special Bench questions choice of comparables in Maersk’s TP report

Sophie Harding
March 24 2014

An Indian Special Bench ruling has emphasised the importance of functional comparability in transfer pricing (TP) reports and concluded that high margin comparables cannot be excluded.

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Sophie Harding worked at ITR between 2014 and 2015
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