Tag: Quality of data

§ 1.482-5(c)(3)(i) In general.

The reliability of the results derived from the comparable profits method is affected by the quality of the data and assumptions used to apply this method ...
Comparable Profits Method (CPM), Quality of data, Reliable data, Transactional net margin method (TNMM)

§ 1.482-5(c)(3) Data and assumptions –

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Comparable Profits Method (CPM), Quality of data, Reliable data, Transactional net margin method (TNMM)