§ 1.482-5(b)(2) Tested party –
Posted on | By Internal Revenue Service
Category: US IRC Section 482 on Transfer Pricing, § 1.482-5 Comparable profits method | Tag: Choice of tested party, Comparable operating profit, Comparable Profits Method (CPM), Net Profit Indicator/Profit Level Indicator (PLI), Operating profits, Tested party, Transactional net margin method (TNMM)
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