El Salvador vs “E-S. Sales Corp”, December 2020, Tax Court, Case No R1705038.TM

Category: Benchmark, Range and Median, Disallowed Deduction, Transfer Pricing Methods | Tag: , , , , , , , , , , ,
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Following an audit the tax authorities issued an assessment regarding various intra group costs of sales deducted for tax purposes by “E-S. Sales Corp”.

An appeal was filed by the company.

Judgement of the Tax Court

The court partially upheld the assessment.

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