000			01546nab a2200253 c 4500
003			ES-MaIEF
005			20181025105220.0
007			ta
008			181023t2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_960138 _aPatel, Vispi T.
245		0	_aThe Bombay High Court decides whether the CUP method can be applied to customized goods _c Vispi T. Patel and Suresh Dhoot
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn its ruling in Amphenol Interconnect India (P.) Ltd., the Bombay High Court affirms the action of the Pune Income-Tax Appellate Tribunal that the transaction net margin method is the most appropriate method for determining the arm's length price relating to the transactions of export/import of goods and payment of commission by the taxpayer with its associated enterprises. The comparable uncontrolled price method applied by the transfer pricing officer had been rejected because the goods are customized and differences due to e.g. geographical location, order volume and different market conditions exist. The High Court thus dismissed the appeal of the revenue authorities.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_945694 _aINDIA
700	1		_966653 _aDhoot, Suresh
773	0		_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 306-316
942			_cRE
999			_c139154 _d139154