Tag: Tukey test

Portugal vs "A IT Security S.A.", August 2025, CAAD, Case No 1178/2024-T

Portugal vs “A IT Security S.A.”, August 2025, CAAD, Case No 1178/2024-T

/ Benchmark, Range and Median, Comparability Analysis, Losses, Transfer Pricing Methods, Benchmark study, Central tendency, Comparability, Comparables, Documentation, External comparables, Functional analysis, Losses, Median, Operating margin, Selection of comparables, Transactional net margin method (TNMM), Tukey test
A..., S.A. was the parent company of a Portuguese group of companies subject to the Special Taxation Regime for Groups of Companies (RETGS). Its subsidiary, C..., S.A., was engaged in the installation and technical support of computer vision, biometric and electronic security systems, including faci ... Read more