§ 1.482-5 Comparable profits method.

Category: Transfer Pricing Guidelines, US IRC Section 482 on Transfer Pricing, § 1.482-5 Comparable profits method | Tag: ,
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  1. TPG2022 Chapter II paragraph 2.62This Part provides a discussion of transactional profit methods that may be used to approximate arm’s length conditions where such methods are the most appropriate to the circumstances of the case, see paragraphs 2.1 – 2.12. Transactional profit methods examine the profits that...


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